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Standards of Value - 9780471694830

Un libro in lingua di Fishman Jay E. Pratt Shannon P. Morrison William J. edito da John Wiley & Sons Inc, 2006

  • € 107.40
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Three renowned American valuation practitioners present a reference text for judges, lawyers, appraisers, and accountants examining some of the ambiguities inherent in the application of common standards of value. Following an overview of the concepts of value, cost, and price, the authors address common standards of value as applied in four contexts: gift, estate, and income taxes; dissenting and oppressed stockholder actions; marital dissolution proceedings; and fair value for financial reporting. The text includes case-by-case reasoning behind appraisal-related decisions, and state-by-state analyses that provide a clearer idea of how a state's established case law may give insight on the standard of value. An overview of international business valuation standards is also provided in an appendix. Annotation ©2007 Book News, Inc., Portland, OR (booknews.com)

Informazioni bibliografiche