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商品詳細
Standards of Value : Theory and Applications. 2nd ed. 価値基準－理論と応用 第2版
・ISBN 978-1-118-13853-3 hard
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-119-20424-4
| 著者・編者 | Fishman, Jay E. / Pratt, S. P. / Morrisson, W. J., |
|---|---|
| シリーズ | Wiley Finance Series |
| 出版社 | (Wiley, US) |
| 出版年月 | 2013 |
| ページ数 | 458 pp. |
| 言語 | ENG |
| ニュース番号 | ＜604-933 607-967＞ |
解説
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 "value."