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- W2480997400 abstract "This chapter provides a brief introduction to the standards of value. The chapter begins by analyzing the meaning of value itself and why it is necessary to understand the elements of each standard of value. Two fundamental premises of value are introduced—value in exchange and value to the holder. The chapter also addresses how these premises of value impact the standard of value and the assumptions that underlie any given standard of value. Value in exchange is the value of the business or business interest changing hands, in a real or a hypothetical sale. Accordingly, discounts, including those for lack of control and lack of marketability, are considered in order to estimate the value of the property in exchange for cash or cash equivalent. The value to the holder premise represents the value of a property that is not being sold but, instead, is being maintained in its present form by its present owner. In a judicial context, the standard of value is generally set by regulations (as in estate or gift tax), by statute (as in dissent and oppression), by case law (as either stated or implied by divorce cases in most states), or some combination of the above. In financial reporting, the standard is set by the Statements of Financial Accounting Standards." @default.
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- W2480997400 date "2012-01-02" @default.
- W2480997400 modified "2023-09-27" @default.
- W2480997400 title "Common Standards and Premises of Value" @default.
- W2480997400 doi "https://doi.org/10.1002/9781119204244.ch1" @default.
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