Standards of Value : (Record no. 20389)
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fixed length control field | 05222cam a2200589Mi 4500 |
001 - CONTROL NUMBER | |
control field | ocn836408345 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | OCoLC |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20230823095224.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
fixed length control field | m o d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
fixed length control field | cr un||||||||| |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 130406s2012 nyu o 000 0 eng d |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | EBLCP |
Language of cataloging | eng |
Description conventions | pn |
Transcribing agency | EBLCP |
Modifying agency | OCLCO |
-- | OCLCQ |
-- | YDXCP |
-- | OCLCQ |
-- | DEBSZ |
-- | DG1 |
-- | OCLCF |
-- | OCLCQ |
-- | OCLCO |
-- | DEBBG |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
ISBN | 9781119204244 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
ISBN | 1119204240 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9781118225400 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 1118225406 |
029 1# - (OCLC) | |
OCLC library identifier | DEBSZ |
System control number | 431085331 |
029 1# - (OCLC) | |
OCLC library identifier | DEBBG |
System control number | BV043395715 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (OCoLC)836408345 |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HF5681.V3 F57 2013 |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 657.0973 |
-- | 657.73 |
-- | 657/.73 |
049 ## - LOCAL HOLDINGS (OCLC) | |
Holding library | MAIN |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Fishman, Jay E. |
245 10 - TITLE STATEMENT | |
Title | Standards of Value : |
Remainder of title | Theory and Applications. |
250 ## - EDITION STATEMENT | |
Edition statement | 2nd ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Place of publication, distribution, etc | New York : |
Name of publisher, distributor, etc | Wiley, |
Date of publication, distribution, etc | 2012. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 1 online resource (490 pages). |
336 ## - | |
-- | text |
-- | txt |
-- | rdacontent |
337 ## - | |
-- | computer |
-- | c |
-- | rdamedia |
338 ## - | |
-- | online resource |
-- | cr |
-- | rdacarrier |
490 1# - SERIES STATEMENT | |
Series statement | Wiley Finance |
588 0# - | |
-- | Print version record. |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | 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. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | 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. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | 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. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | 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. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | 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"" |
500 ## - GENERAL NOTE | |
General note | No Premiums Are Applicable to DCF Values. |
520 ## - SUMMARY, ETC. | |
Summary, etc | 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. |
526 ## - STUDY PROGRAM INFORMATION NOTE | |
Department | Finance |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Valuation. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Fair value |
General subdivision | Accounting. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Fair value |
General subdivision | Accounting. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Valuation. |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Fair value |
General subdivision | Accounting. |
Source of heading or term | fast |
-- | (OCoLC)fst00919864 |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Valuation. |
Source of heading or term | fast |
-- | (OCoLC)fst01163863 |
655 #4 - INDEX TERM--GENRE/FORM | |
Genre/form data or focus term | Electronic books. |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
Display text | Print version: |
Main entry heading | Fishman, Jay E. |
Title | Standards of Value : Theory and Applications. |
Place, publisher, and date of publication | New York : Wiley, ©2012 |
International Standard Book Number | 9781118138533 |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
Uniform title | Wiley finance series. |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="http://dx.doi.org/10.1002/9781119204244">http://dx.doi.org/10.1002/9781119204244</a> |
Public note | Wiley Online Library |
994 ## - | |
-- | 92 |
-- | DG1 |
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