Standards of Value

Standards of Value

Theory and Applications

by Jay E. Fishman, Shannon P. Pratt, William J. Morrison

400 pages· 2007· ISBN 9780470074312
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A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions.

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