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  <titleInfo>
    <title>Standards of value: theory and applications</title>
  </titleInfo>
  <name type="personal">
    <namePart>Fishman, Jay E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Pratt, Shannon P.</namePart>
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  <name type="personal">
    <namePart>Morrison, William J.</namePart>
  </name>
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  <originInfo>
    <place>
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    <dateIssued encoding="marc">2013</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
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    <extent>xxix; 458 p.: charts ;</extent>
  </physicalDescription>
  <tableOfContents>Contents: Introduction -- Common standard and premises of value -- Fair market value in estate and gift tax -- Fair value in dissent and oppression -- Standards of value for partnership and limited liability company buyouts -- Standard of value in divorce -- Fair value in financial reporting -- </tableOfContents>
  <note type="statement of responsibility">Jay E. Fishman, Shannon P. Pratt, William J. Morrison.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Valuation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Fair value</topic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5681.V3.F57(2e)</classification>
  <classification authority="ddc" edition="23">657/.73</classification>
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      <title>Wiley finance series</title>
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      <title>Standards of value</title>
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    <name>
      <namePart>Fishman, Jay E.</namePart>
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    <originInfo>
      <publisher>Hoboken, New Jersey : John Wiley &amp; Sons, Inc., [2013]</publisher>
      <edition>Second edition.</edition>
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    <identifier type="local">(DLC) 2012051170</identifier>
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  <identifier type="isbn">9781118138533 (cloth)</identifier>
  <identifier type="lccn">2012049070</identifier>
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