LEADER 05379nam 2200721 a 450 001 9910139030203321 005 20200520144314.0 010 $a1-119-20424-0 010 $a1-118-22540-6 010 $a1-299-44896-8 035 $a(CKB)2550000001018560 035 $a(EBL)837588 035 $a(OCoLC)836408345 035 $a(SSID)ssj0000856779 035 $a(PQKBManifestationID)11529711 035 $a(PQKBTitleCode)TC0000856779 035 $a(PQKBWorkID)10818401 035 $a(PQKB)10055265 035 $a(DLC) 2012051170 035 $a(Au-PeEL)EBL837588 035 $a(CaPaEBR)ebr10683249 035 $a(CaONFJC)MIL476146 035 $a(CaSebORM)9781118238912 035 $a(MiAaPQ)EBC837588 035 $a(EXLCZ)992550000001018560 100 $a20121214d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aStandards of value$b[electronic resource] $etheory and applications /$fJay E. Fishman, Shannon P. Pratt, William J. Morrison 205 $a2nd ed. 210 $aHoboken, N.J. $cWiley$d[2013] 215 $a1 online resource (490 p.) 225 1 $aWiley finance series 300 $aIncludes index. 311 $a1-118-23891-5 311 $a1-118-13853-8 320 $aIncludes bibliographical references and index. 327 $aStandards of Value; Contents; Foreword; Preface; Acknowledgments; About the Authors; Introduction; Purpose; Every Appraisal Is Unique; Fair Value versus Fair Market Value; Historical Perspective; Chapter Preview; Chapter 1: Common Standards and Premises of Value; Chapter 2: Fair Market Value in Estate and Gift Tax; Chapter 3: Fair Value in Shareholder Dissent and Oppression; Chapter 4: Standards of Value for Partnership and Limited Liability Company Buyouts; Chapter 5: Standards of Value in Divorce; Chapter 6: Fair Value in Financial Reporting 327 $aHow Standard of Value Can Affect the Ultimate Conclusion of ValueChapter 1 Common Standards and Premises of Value; Common Standards and Premises; Price, Value, and Cost; Defining a Standard of Value; Premises of Value; Common Standards of Value; Fair Market Value; Fair Value; Investment Value; Intrinsic Value; Book Value; Common Operational Premises Underlying the Standard of Value; Going Concern; Liquidation Value; Fair Value in Alternative Contexts; Fair Market Value in Alternative Contexts; Standards of Value in the International Context; Summary 327 $aChapter 2 Fair Market Value in estate and Gift taxIntroduction; Common Definitions of Fair Market Value; History of Fair Market Value; United States v. Fourteen Packages of Pins; Elements of Fair Market Value; Price at Which a Property Would Change Hands; Willing Buyer; Willing Seller; No Compulsion to Buy or Sell; Reasonable Knowledge of Relevant Facts; Common Discounts; Summary; Chapter 3 Fair Value in Shareholder Dissent and Oppression; Fair Value as the Standard of Value in Dissent, Oppression, and Entire Fairness Cases; The Appraisal Remedy for Dissenting Shareholders 327 $aHistory and Overview of the Appraisal RemedyAppraisal Rights Today; Appraisal Rights in Publicly Traded Corporations: The Market Exception; Fair Value Can Be Less Than Arms'-Length Price; The Oppression Remedy; Development of the Oppression Remedy; Context of Oppression Remedy; Dissolution as a Remedy for Oppression; Shareholder Buyouts as an Alternative Remedy; Examples of Oppression; Fair Value Is the Standard of Value in Appraisal and Oppression in Almost All States; Fair Value as Defined by Various Authorities and Statutes 327 $aThe Valuation Date-Before the Effectuation of the Corporate Action to Which the Shareholder ObjectsValuation Date in Appraisal Cases; Valuation Date in Oppression Cases; Customary and Current Valuation Techniques; Fair Value in Delaware; Delaware Fair Value Standards; Entire Fairness in Delaware; Components of Fair Value in Delaware; Ohio's Unfavorable Standard of Value in Appraisals; Fair Value Normally Excludes Discounts and Premiums; Most States Now Reject Minority and Marketability Discounts; Levels of Value; Discounts at the Shareholder Level; The ""Implicit Minority Discount"" 327 $aNo Premiums Are Applicable to DCF Values 330 $aAn indispensable reference tool for CPAs for avoiding common professional risks and hazards and achieving a successful and sustaining practice Bringing together the perspectives of CPAs, lawyers who defend and prosecute them and the underwriters and insurers who cover them, Professional Liability Risk Management shows CPAs how to avoid professional errors and omissions that can lead to malpractice. It identifies the most prominent malpractice risks confronting professionals through scenarios and provides practical techniques to minimize exposure to these risks.Reveals h 410 0$aWiley finance series. 606 $aValuation 606 $aFair value$xAccounting 615 0$aValuation. 615 0$aFair value$xAccounting. 676 $a657/.73 700 $aFishman$b Jay E$0596513 701 $aPratt$b Shannon P$0116635 701 $aMorrison$b William J$0596514 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139030203321 996 $aStandards of Value$9990185 997 $aUNINA