Standards of Value

Expert direction on interpretation and application of standardsof value Written by Jay Fishman, Shannon Pratt, and WilliamMorrison--three renowned valuationpractitioners--Standards of Value, Second Editiondiscusses the interaction between valuation theory and its judicialand regulatory application. This insightful book addressesstandards of value (SOV) as applied in four distinct contexts:estate and gift taxation; shareholder dissent and oppression;divorce; and financial reporting. Here, you will discover some ofthe intricacies of performing services in these venues. * Features new case law in topics including personal good willand estate and gift tax, and updated to cover the new standardsissued since the first edition * Includes an updated compendium discussing the standards ofvalue by state, new case law covering divorce, personal goodwill,and estate and gift tax, and coverage of newly issues financialstandards * Shows how the Standard of Value sets the appraisal process inmotion and includes the combination of a review of court cases withthe valuator's perspective * Addresses the codification of GAAP and updates SOV inindividual states Get Standards of Value, Second Edition and discover theunderlying intricacies involved in determining "value."