{"product_id":"standards-of-value-theory-and-applications-9781118138533","title":"Standards of Value: Theory and Applications","description":"\u003cp\u003e • Author(s): Jay E. Fishman\u003cbr\u003e • Publisher: Wiley\u003cbr\u003e • Publisher Imprint: Wiley\u003cbr\u003e • BISAC: Accounting - General\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cb\u003eFrom the Inside Flap\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eAny valuation must have a standard of value underlying it in order to be meaningful. While some standards are clearly defined and widely agreed upon, many others pose significant ambiguities to the legal and regulatory bodies that adjudicate them. In order to produce accurate, legally meaningful valuations, practitioners need to understand both the relevant standard and the way it has typically been applied.\u003c\/p\u003e \u003cp\u003eTo this end, \u003ci\u003eStandards of Value, Second Edition\u003c\/i\u003e provides a detailed examination of the interactions between valuation theory and its practical applications. Covering such standards as investment value, fair value, and fair market value, the discussion spans four key areas: estate and gift taxation, shareholder dissent and oppression, divorce, and financial reporting. This essential volume offers professionals a useful survey of standards of value and their treatment in varying contexts across all fifty U.S. states and the District of Columbia. The in-depth coverage of each area draws on annotated statutes and regulations, law journals and other publications, and the reasoning in key precedential cases.\u003c\/p\u003e \u003cp\u003eThis fully revised and updated new edition features: \u003c\/p\u003e \u003cul\u003e \u003cli\u003eNew discussion of case law concerning divorce, personal good will, and estate and gift tax\u003c\/li\u003e \u003cli\u003eAn updated and current compendium of standards of value by state\u003c\/li\u003e \u003cli\u003eCoverage of newly issued financial standards and GAAP codification\u003c\/li\u003e \u003cli\u003eA new chapter on standards of value for buyouts from general partnerships, limited partnerships, limited liability partnerships (LLPs), and limited liability companies (LLCs)\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eBecause standards of value may offer room for interpretation, depending on the situation and venue, understanding the context of any valuation is essential for achieving a successful outcome. \u003ci\u003eStandards of Value, Second Edition\u003c\/i\u003e gives appraisers, attorneys, and other professionals an unparalleled guide to both the conceptual underpinnings and practical application of these key valuation frameworks.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Hardcover","offer_id":45116873900183,"sku":"9781118138533","price":8895.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9781118138533.webp?v=1767272189","url":"https:\/\/atlanticbooks.com\/products\/standards-of-value-theory-and-applications-9781118138533","provider":"Atlantic Books","version":"1.0","type":"link"}