Standards of Value: Theory and ApplicationsJohn Wiley & Sons, 2007. gada 9. febr. - 400 lappuses 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. |
No grāmatas satura
1.–5. rezultāts no 49.
xi. lappuse
... Goodwill 226 Shareholder Level Discounts under the Value to the Holder Premise 238 Buy-Sell Agreements under Value to the Holder 239 Summary 242 5 Fair Value in Financial Reporting Introduction Fair Value in Contents | xi.
... Goodwill 226 Shareholder Level Discounts under the Value to the Holder Premise 238 Buy-Sell Agreements under Value to the Holder 239 Summary 242 5 Fair Value in Financial Reporting Introduction Fair Value in Contents | xi.
xii. lappuse
... Financial Reporting Introduction Fair Value in Financial Reporting: What Is It? History of Fair Value in U.S. Accounting Literature Application of the Fair Value Standard to Business Combinations 245 245 246 249 253 Application of the ...
... Financial Reporting Introduction Fair Value in Financial Reporting: What Is It? History of Fair Value in U.S. Accounting Literature Application of the Fair Value Standard to Business Combinations 245 245 246 249 253 Application of the ...
xiii. lappuse
... Finance, all of Navigant Capital Advisors, for Chapter 5, “Fair Value in Financial Reporting.” This book has benefited immensely from review by many individuals with a high level of knowledge and experience in business valuation. The ...
... Finance, all of Navigant Capital Advisors, for Chapter 5, “Fair Value in Financial Reporting.” This book has benefited immensely from review by many individuals with a high level of knowledge and experience in business valuation. The ...
xvii. lappuse
... financial reporting, or marital dissolution. The standard of value and the proper definition of the standard of value set the criteria upon which valuation analysts rely. Among many factors, it dictates whether you use a hypothetical ...
... financial reporting, or marital dissolution. The standard of value and the proper definition of the standard of value set the criteria upon which valuation analysts rely. Among many factors, it dictates whether you use a hypothetical ...
xviii. lappuse
... (financial reporting). They put these into service line applications for valuations in tax, marital dissolution, dissenting rights and shareholder oppres- sion, and financial reporting. The various standards of value are then connect- ed ...
... (financial reporting). They put these into service line applications for valuations in tax, marital dissolution, dissenting rights and shareholder oppres- sion, and financial reporting. The various standards of value are then connect- ed ...
Saturs
1 | |
17 | |
Theory and Applications Chapter 2 Fair Market Value in Estate and Gift Tax | 35 |
Theory and Applications Chapter 3 Fair Value in Shareholder Dissent and Oppression | 87 |
Theory and Applications Chapter 4 Standards of Value in Divorce | 165 |
Theory and Applications Chapter 5 Fair Value in Financial Reporting | 245 |
Theory and Applications Appendix A International Business Valuation Standards | 271 |
Theory and Applications Appendix B Fair Value in Dissent and Oppression Chart | 281 |
Theory and Applications Appendix C Standard of Value Divorce Chart | 299 |
Theory and Applications Index | 333 |
Citi izdevumi - Skatīt visu
Standards of Value: Theory and Applications Jay E. Fishman,Shannon P. Pratt,William J. Morrison Priekšskatījums nav pieejams - 2006 |
Standards of Value: Theory and Applications Jay E. Fishman,Shannon P. Pratt,William J. Morrison Priekšskatījums nav pieejams - 2007 |
Bieži izmantoti vārdi un frāzes
accounting American Law Institute appraisal appreciation or depreciation Baron Services Business goodwill Business Valuation buy-out buy-sell agreement cash flow circumstances concept considered context control premium corporate action decision definition of fair depreciation in anticipation discount for lack discounts applied dissent and oppression dissenter objects divorce earning capacity effectuation enterprise goodwill equitable excluding any appreciation expert fair market value fair value measurement FASB financial reporting gift tax going concern holder premise hypothetical intangible assets interest issue Jersey Jersey Supreme Court lack of marketability LEXIS liquidation marital property Market Value Fair market value standard marketability discount marriage merger minority discount minority shareholder minority shares North Dakota personal goodwill premise of value professional practice purchase Rejects discounts relevant RMBCA SFAS shareholder shareholder-level discounts shares immediately spouse standard of value Tax Court transaction trial court valuation date Valuation Term Value Fair Value value in exchange
Populāri fragmenti
9. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
262. lappuse - The fair value of an asset (liability) is the amount at which the asset (liability) could be bought (incurred) or sold (settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale.
90. lappuse - Society are educational, and are to promote the clarification and simplification of the law and its better adaptation to social needs, to secure the better administration of justice, and to encourage and carry on scholarly and scientific legal work.
122. lappuse - Fair value," with respect to a dissenter's shares, means the value of the shares immediately before the effectuation of the corporate action to which the dissenter objects, excluding any appreciation or depreciation in anticipation of the corporate action unless exclusion would be inequitable.
128. lappuse - A security is a covered security if such security is — (A) listed, or authorized for listing, on the New York Stock Exchange or the American Stock Exchange...
202. lappuse - The good-will which has been the subject of sale is nothing more than the probability that the old customers will resort to the old place.
264. lappuse - Regulations 108) define fair market value, in effect, as the price at which the property would change hands between a willing buyer and a willing seller when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of relevant facts.
94. lappuse - ... respect to a class or series of shares that reduces the number of shares of a class or series owned by the shareholder to a fraction of a share if the corporation has the obligation or right to repurchase the fractional share so created; or...
203. lappuse - Goodwill may be properly enough described to be the advantage or benefit, which is acquired by an establishment, beyond the mere value of the capital, stock, funds, or property employed therein, in consequence of the general public patronage and encouragement which it receives from constant or habitual customers, on account of its local position, or common celebrity...