Standards of Value: Theory and Applications

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

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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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Average Customer Review: 5 out of 5 stars

4 of 4 people found the following review helpful:

5 out of 5 stars

MUST read for valuation professionals, 2007-01-05
This text clarifies and illuminates our understanding of "standard of value" as a term of art. This volume should be in the library of every valuation professional.

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