000			05246cam a2200577Mi 4500
001			ocn836408345
003			OCoLC
005			20171107083235.0
006			m o d
007			cr un|||||||||
008			130406s2012 nyu o 000 0 eng d
020			_a9781119204244 _q(electronic bk.)
020			_a1119204240 _q(electronic bk.)
020			_z9781118225400
020			_z1118225406
029	1		_aDEBSZ _b431085331
029	1		_aDEBBG _bBV043395715
035			_a(OCoLC)836408345
040			_aEBLCP _beng _epn _cEBLCP _dOCLCO _dOCLCQ _dYDXCP _dOCLCQ _dDEBSZ _dDG1 _dOCLCF _dOCLCQ _dOCLCO _dDEBBG
049			_aMAIN
050		4	_aHF5681.V3 F57 2013
082	0	4	_a657.0973 _a657.73 _a657/.73
100	1		_aFishman, Jay E.
245	1	0	_aStandards of Value : Theory and Applications / _h[electronic resource]
250			_a2nd ed.
260			_aNew York : _bWiley, _c2012.
300			_a1 online resource (490 pages).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aWiley Finance
500			_aNo Premiums Are Applicable to DCF Values.
505	0		_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.
505	8		_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.
505	8		_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.
505	8		_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.
505	8		_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""
520			_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.
588	0		_aPrint version record.
650		0	_aValuation.
650		0	_aFair value _xAccounting.
650		4	_aFair value _xAccounting.
650		4	_aValuation.
650		7	_aFair value _xAccounting. _2fast _0(OCoLC)fst00919864
650		7	_aValuation. _2fast _0(OCoLC)fst01163863
655		4	_aElectronic books.
776	0	8	_iPrint version: _aFishman, Jay E. _tStandards of Value : Theory and Applications. _dNew York : Wiley, ©2012 _z9781118138533
830		0	_aWiley finance series.
856	4	0	_uhttp://onlinelibrary.wiley.com/book/10.1002/9781119204244 _zWiley Online Library
942			_2ddc _cBK
999			_c206635 _d206635