| Description |
1 online resource |
|
text file |
| Note |
Includes index. |
| Bibliography |
Includes bibliographical references and index. |
| Summary |
An 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. |
| Contents |
Standards 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. |
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How 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. |
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Chapter 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. |
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History 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. |
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The 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"" |
| Subject |
Valuation.
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Fair value -- Accounting.
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Évaluation. |
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Fair value -- Accounting |
|
Valuation |
| Added Author |
Pratt, Shannon P.
|
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Morrison, William J.
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| Other Form: |
Print version: Fishman, Jay E. Standards of value. Second edition. Hoboken, New Jersey : John Wiley & Sons, Inc., [2013] 9781118138533 (DLC) 2012049070 |
| ISBN |
9781118238912 (epub) |
|
1118238915 (epub) |
|
9781118225400 (pdf) |
|
1118225406 (pdf) |
|
9781118263518 (mobipocket) |
|
1118263510 (mobipocket) |
|
1118138538 |
|
9781118138533 |
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9781299448964 |
|
1299448968 |
|
(cloth) |
| Standard No. |
ebc837588 |
|
9781118238912 |
| Music No. |
EB00066618 Recorded Books |
|
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