Expert direction on interpretation and application of standards
of value
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.’
Mengenai Pengarang
JAY E. FISHMAN, FASA, is coauthor or contributing author of seven professional books. He is a managing director of Financial Research Associates, a regional business valuation and forensic accounting firm. He has conducted hundreds of business valuations and has qualified as an expert witness and provided testimony in several federal and state courts.
SHANNON P. PRATT is one of the most successful and respected authors in the field of business valuations. He has written many industry standard texts. Over a distinguished career spanning more than four decades, he has performed valuation engagements for M&As, ESOPs, and numerous other purposes. Dr. Pratt is CEO of Shannon Pratt Valuations, a business valuation firm located in Portland, Oregon.
WILLIAM J. MORRISON, CPA, ABV, CFF, is a partner at Withum Smith+Brown, a regional mid-Atlantic CPA firm, and is frequently appointed by the courts as a valuation expert. He has published articles on forensic accounting and valuation. He is a former FBI agent and has conducted thousands of forensic accounting investigations and business valuations of closely held companies.
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