Fishman / Pratt / Morrison Standards of Value

Theory and Applications
2. Auflage 2013
ISBN: 978-1-118-23891-2
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 496 Seiten, E-Book

Reihe: Wiley Finance Editions

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."

Autoren/Hrsg.

Fishman, Jay E.

Pratt, Shannon P.

Morrison, William J.

Über Autor(innen)

JAY E. FISHMAN, FASA, is coauthor or contributing authorof seven professional books. He is a managing director of FinancialResearch Associates, a regional business valuation and forensicaccounting firm. He has conducted hundreds of business valuationsand has qualified as an expert witness and provided testimony inseveral federal and state courts.
SHANNON P. PRATT is one of the most successful andrespected authors in the field of business valuations. He haswritten many industry standard texts. Over a distinguished careerspanning more than four decades, he has performed valuationengagements for M&As, ESOPs, and numerous other purposes. Dr.Pratt is CEO of Shannon Pratt Valuations, a business valuation firmlocated in Portland, Oregon.
WILLIAM J. MORRISON, CPA, ABV, CFF, is a partner atWithumSmith+Brown, a regional mid-Atlantic CPA firm, and isfrequently appointed by the courts as a valuation expert. He haspublished articles on forensic accounting and valuation. He is aformer FBI agent and has conducted thousands of forensic accountinginvestigations and business valuations of closely heldcompanies.