TY - BOOK AU - Fishman,Jay E. AU - Pratt,Shannon P. AU - Morrison,William J. TI - Standards of value: theory and applications. T2 - Wiley finance series SN - 9781118138533 (cloth) AV - HF5681.V3.F57(2e) U1 - 657/.73 23 PY - 2013/// CY - Hoboken, New Jersey PB - John Wiley & Sons, Inc. KW - Valuation KW - Fair value KW - Accounting N1 - Includes bibliographical references and index; 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 -- ER -