Standards of Value

<b>Expert direction on interpretation and application of standards of value</b> <p>Written by Jay Fishman, Shannon Pratt, and William Morrison—three renowned valuation practitioners—<i>Standards of Value, Second Edition</i> 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.</p> <ul> <li>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</li> <li>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</li> <li>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</li> <li>Addresses the codification of GAAP and updates SOV in individual states</li> </ul> <p>Get <i>Standards of Value, Second Edition</i> and discover the underlying intricacies involved in determining “value.”</p>