The "bible" of the firearms industry for accurate value information and descriptions of rifles, pistols, and shotguns. The industry standard for over 25 years!

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."

This new Guide has been developed by AICPA staff and the Equity Securities Task Force and is the first in a series of 3 NEW AICPA Accounting Valuation Guides to be released. This long anticipated release reflects best practices developed over the previous decade. Since the issuance of FASB ASC 718 and 505-50 in 2004, valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. This New Guide has been designed to mitigate those challenges. It brings you practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation. This guide includes: Evaluating private and secondary market transactions — What should companies do when transaction activity doesn't match their estimates of value? Adjustments for control and marketability — How should companies think about the value of the enterprise for the purpose of valuing minority securities? When is it appropriate to apply a discount for lack of marketability, and how should the estimated discount be supported? Highly leveraged entities — How should companies incorporate the fair value of debt in the valuation of equity securities? What is the impact of leverage on the expected volatility of various securities? The relevance of ASC 820 (SFAS 157) to cheap stock issues Updated guidance and illustrations regarding the valuation of, and disclosures related to, privately held company equity securities issued as compensation This Guide also provides expanded and more robust valuation material to reflect advances in the theory and practice of valuation since 2004. This edition includes guidance from FASB ASC 718, 505-50, 820-10 and SSVS 1 which were all issued since the last AICPA guidance dedicated to this issue.

Gun Trader's Guide is the original reference guide for gun values. For more than half a century, this book has been the standard reference for collectors, curators, dealers, shooters, and gun enthusiasts. Now in a completely updated edition, it remains the definitive source for making informed decisions on used firearms purchases. Included are extensive listings for handguns, shotguns, and rifles from some of the most popular manufacturers, including Beretta, Browning, Colt, Remington, Winchester, and many more. This thirty-fourth edition includes a complete index and a guide on how to properly and effectively use this book in order to find the market value for your collectible modern firearm. With new color photos from gun dealers and shows, as well as introductory materials that every gun collector and potential buyer should read, this book is the ultimate guide to purchasing firearms. No matter what kind of modern collectible firearm you own or collect, the Gun Trader's Guide should remain close at hand.

If you are seeking a comprehensive reference for collectible gun values, the Gun Trader's Guide is the only book you need. For more than half a century, this guide has been the standard reference for collectors, curators, dealers, shooters, and gun enthusiasts. Updated annually, it remains the definitive source for making informed decisions on used firearms purchases. Included are extensive listings for handguns, shotguns, and rifles from some of the most popular manufacturers, including Beretta, Browning, Colt, Remington, Savage, Smith & Wesson, Winchester, and many more. This thirty-fifth edition boasts one hundred new entries since last year's edition and includes a complete index and a guide on how to properly and effectively use this book in order to find the market value for your collectible modern firearm. Determine the new in box, excellent, and good condition prices for any firearm you want to sell or trade. With new introductory materials that every gun collector and potential buyer should read, this book is the ultimate guide to purchasing classic or discontinued firearms. No matter what kind of modern firearm you own or collect, the Gun Trader's Guide should remain close at hand.

If you are seeking a comprehensive reference for collectible gun values, the Gun Trader’s Guide is the only book you need. For more than half a century, this guide has been the standard reference for collectors, curators, dealers, shooters, and gun enthusiasts. Updated annually, it remains the definitive source for making informed decisions on used firearms purchases. Included are extensive listings for handguns, shotguns, and rifles from some of the most popular manufacturers, including Beretta, Browning, Colt, Remington, Savage, Smith & Wesson, Winchester, and many more. This thirty-sixth edition boasts dozens of new entries since last year’s edition and includes a complete index and a guide on how to properly and effectively use this book in order to find the market value for your collectible modern firearm. Determine the new in box, excellent, and good condition prices for any firearm you want to sell or trade. With new introductory materials that every gun collector and potential buyer should read, this book is the ultimate guide to purchasing classic or discontinued firearms. No matter what kind of modern collectible firearm you own or collect, the Gun Trader’s Guide should remain close at hand. Skyhorse Publishing is proud to publish a broad range of books for hunters and firearms enthusiasts. We publish books about shotguns, rifles, handguns, target shooting, gun collecting, self-defense, archery, ammunition, knives, gunsmithing, gun repair, and wilderness survival. We publish books on deer hunting, big game hunting, small game hunting, wing shooting, turkey hunting, deer stands, duck blinds, bowhunting, wing shooting, hunting dogs, and more. While not every title we publish becomes a New York Times bestseller or a national bestseller, we are committed to publishing books on subjects that are sometimes overlooked by other publishers and to authors whose work might not otherwise find a home.

A compilation of currently available electronic versions of NRC regulatory guides.