Standards of Value

Expert direction on interpretation and application of standards of value Written by Jay Fishman, Shannon Pratt, and William Morrison three renowned valuation practitioners Standards of Value, Second Edition discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards 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 of the intricacies of performing services in these venues. Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first edition Includes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standards Shows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuator's perspective Addresses the codification of GAAP and updates SOV in individual states Get Standards of Value, Second Edition and discover the underlying intricacies involved in determining "e;value."e;

Expert direction on interpretation and application of standardsof valueWritten 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 goodwilland 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 statesGet Standards of Value, Second Edition and discover theunderlying intricacies involved in determining "value."