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This volume includes substantial selections from Hume’s major works in moral thought and a number of peripheral works, which together provide an illuminating introduction to Hume’s moral philosophy.
It is axiomatic that every valuation of a business or business interest must contain a definition or standard of value. Each standard of value contains numerous assumptions, and there can be significant variation in the application of a particular standard of value and its underlying assumptions. Standards of Value addresses many of the ambiguities inherent in applying common standards of value. Written by Jay Fishman, Shannon Pratt, and William Morrison–three renowned valuation practitioners who deal with these issues on a daily basis–this book discusses the interaction between valuation theory and its judicial and regulatory application. A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions. Providing expert direction on interpreting and applying standards of value, this guide includes: Valuations for estate and gift tax, shareholder dissent and oppression, and divorce matters presented within their respective judicial frameworksCase-by-case reasoning behind appraisal-related decisionsState-by-state analyses that provide a clearer idea of how a state’s established case law may give insight on the standard of valueA general overview of the concepts of value, cost, and priceFair market value in estate and gift tax valuationsFair value in dissenting and oppressed shareholder mattersThe premises and standards of value used when valuing a business in divorceCurrent and proposed standards for the reporting of assets and liabilities for corporations as established by the Financial Accounting Standards Board (FASB) of the AICPA
Close-up insights on how experts in the field are re-interpreting ethical principles to create workable policies for today and tomorrow, from the creators of the 2007 APS Code of Ethics First cooperative project between Wiley-Blackwell and the APS Offers a close-up view of how enduring ethical principles are reinvented to ensure lasting relevance in times of modernisation and professional change Will be an accredited option for APS Professional Development – the book will be built into PD workshops and also available for PD credits outside that context Essential reading for those involved in healthcare ethics internationally
ما از اخلاق چه انتظاری داریم؟ این سوال شاید تاحدودی برای عموم مردم و یا متخصصان این رشته قابل پاسخ باشد؛ اینکه خوب بودن را به ما بیاموزد و در تنظیم روابط فردی م...
جشن کتاب تهران به ایستگاه سی و یکم رسیده است. حال و احوال نشر کتاب خوب نیست و باید فرهنگدوستان را به خرید و هدیه دادن کتاب ترغیب نمود. خانه اخلاقپژوهان جوان ب...
بنیاد کتابهای اخلاق اسلامی عمدتا پالایش جان از آلودگیها و آراستن آن به زیباییها است. اندیشه محوری این قبیل کتابها آن است که انسان فعلی آنی نیست که باید باشد...
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