Expert direction on interpretation and application of standards of value Written by Jay Fishman, Shannon Pratt, and William Morrison—three renowned valuation practitioners—Standards of Value, Second Edition discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards of value (SOV) as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, you will discover some of the intricacies of performing services in these venues. Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first edition Includes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standards Shows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuator's perspective Addresses the codification of GAAP and updates SOV in individual states Get Standards of Value, Second Edition and discover the underlying intricacies involved in determining "value.
As German Jews emigrated in the nineteenth and early twentieth centuries and as exiles from Nazi Germany, they carried the traditions, culture, and particular prejudices of their home with them. At the same time, Germany—and Berlin in particular—attracted both secular and religious Jewish scholars from eastern Europe. They engaged in vital intellectual exchange with German Jewry, although their cultural and religious practices differed greatly, and they absorbed many cultural practices that they brought back to Warsaw or took with them to New York and Tel Aviv. After the Holocaust, German Jews and non-German Jews educated in Germany were forced to reevaluate their essential relationship with Germany and Germanness as well as their notions of Jewish life outside of Germany. Among the first volumes to focus on German-Jewish transnationalism, this interdisciplinary collection spans the fields of history, literature, film, theater, architecture, philosophy, and theology as it examines the lives of significant emigrants. The individuals whose stories are reevaluated include German Jews Ernst Lubitsch, David Einhorn, and Gershom Scholem, the architect Fritz Nathan and filmmaker Helmar Lerski; and eastern European Jews David Bergelson, Der Nister, Jacob Katz, Joseph Soloveitchik, and Abraham Joshua Heschel—figures not normally associated with Germany. Three-Way Street addresses the gap in the scholarly literature as it opens up critical ways of approaching Jewish culture not only in Germany, but also in other locations, from the mid-nineteenth century to the present.
If you are an attorney or a judge navigating business valuation concepts and calculations in financial experts' reports, you'll want this practical reference guide on your bookshelf. If you are a valuation expert, you will want to see what the attorneys and judges are reading. The Business Valuation Bench Book gives you the guidance and tools to better assess the facts and analysis made by business valuation experts. Written by top financial experts William J. Morrison and Jay E. Fishman who have appeared in front of hundreds of judges, frequently in high-profile cases, this must-have resource addresses fundamental business valuation concepts in an easy-to-use format. Take advantage of the authors' decades of experience with in-depth insight into the business valuation process and detailed explanations of valuation approaches. With 12 appendices, two thorough case studies, and suggestions on the questions to ask valuation experts, you will be able to confidently compare and critique valuation expert reports.
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