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by William J. Morrison, Shannon P. Pratt, Jay E. Fishman
Standards of Value: Theory and Applications, 2nd Edition
Cover
Series
Title Page
Copyright
Dedication
Foreword
Preface
Acknowledgments
About the Authors
Introduction
PURPOSE
CHAPTER PREVIEW
HOW STANDARD OF VALUE CAN AFFECT THE ULTIMATE CONCLUSION OF VALUE
Chapter 1: Common Standards and Premises of Value
COMMON STANDARDS AND PREMISES
COMMON STANDARDS OF VALUE
COMMON OPERATIONAL PREMISES UNDERLYING THE STANDARD OF VALUE
SUMMARY
Chapter 2: Fair Market Value in Estate and Gift Tax
INTRODUCTION
ELEMENTS OF FAIR MARKET VALUE
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
THE OPPRESSION REMEDY
FAIR VALUE IS THE STANDARD OF VALUE IN APPRAISAL AND OPPRESSION IN ALMOST ALL STATES
THE VALUATION DATE—BEFORE THE EFFECTUATION OF THE CORPORATE ACTION TO WHICH THE SHAREHOLDER OBJECTS
CUSTOMARY AND CURRENT VALUATION TECHNIQUES
FAIR VALUE IN DELAWARE
OHIO'S UNFAVORABLE STANDARD OF VALUE IN APPRAISALS
FAIR VALUE NORMALLY EXCLUDES DISCOUNTS AND PREMIUMS
EQUITABLE ADJUSTMENTS TO FAIR VALUE
SUMMARY
Chapter 4: Standards of Value for Partnership and Limited Liability Company Buyouts
INTRODUCTION
BUYOUT UPON DISSOCIATION
BUYOUT IN LIEU OF DISSOLUTION
DISSENTERS' RIGHTS
PARTNERSHIPS AND LIMITED LIABILITY PARTNERSHIPS (LLPS)
LIMITED LIABILITY COMPANIES, GENERALLY
SUMMARY
Chapter 5: Standards of Value in Divorce
INTRODUCTION
PREMISES AND STANDARDS OF VALUE IN DIVORCE
STANDARDS OF VALUE IN DIVORCE AMONG THE 50 STATES
VALUE IN EXCHANGE
VALUE TO THE HOLDER
SUMMARY
Chapter 6: Fair Value in Financial Reporting
INTRODUCTION
APPLICATION OF FAIR VALUE
APPLICATION OF THE FAIR VALUE STANDARD TO BUSINESS COMBINATIONS
APPLICATION OF THE FAIR VALUE STANDARD TO ASSET IMPAIRMENT TESTS
INTERPRETATION OF FAIR VALUE COMPARED TO OTHER STANDARDS OF VALUE
AUDIT ISSUES
SUMMARY
APPENDIX: SOURCES OF INFORMATION
Appendix A: International Business Valuation Standards
INTRODUCTION
INTERNATIONAL VALUATION STANDARDS COUNCIL
TORONTO VALUATION ACCORD
ROYAL INSTITUTE OF CHARTERED SURVEYORS
INTERNATIONAL FINANCIAL REPORTING STANDARDS
Appendix B: Chart—Fair Value in Dissent and Oppression
Appendix C: Standards of Value in Divorce Classifications by State and Standard of Value
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