International Valuation Standards

When a business is valued in a family law dispute, the focus is often on assets such as property, equipment, or intellectual property. However, liabilities can be just as important in determining the true value of a business. Some liabilities are straightforward financial obligations, such as loans or unpaid invoices. Others are more complex. They may require the business to perform services, repair products, fulfil warranties, or meet environmental obligations. These are kno

When a business is involved in a family law property settlement, most people naturally think about physical assets such as property, equipment, or cash. However, some of the most valuable assets in a business cannot be seen or touched. These are known as intangible assets . They include things such as brands, customer relationships, software, intellectual property, and goodwill. In many businesses, these intangible assets represent a significant portion of the overall value.

When a couple separates and a business forms part of the asset pool, determining its true value becomes a critical step in reaching a fair property settlement. For many families, the business may represent years of effort, income security, and future financial stability. However, valuing a business is rarely straightforward. Questions quickly arise. Is the valuation based on the whole business or only a shareholding? Does the interest represent control? Are there non-operatin

When a business valuation is used in a family law dispute, the final number is only part of the story. Courts, lawyers, and the parties involved must understand how that number was reached. Without clear documentation and transparent reporting, even a well prepared valuation can be questioned or challenged. This is where IVS 106: Documentation and Reporting becomes critical. The International Valuation Standards require valuers to clearly document their work and produce a re

When a business is valued in a family law dispute, the final number often attracts the most attention. However, the outcome depends heavily on how the valuation is calculated behind the scenes. Valuation models play a crucial role in this process. They transform financial information, assumptions, and market data into a calculated estimate of value. If the model used is inappropriate or poorly constructed, the valuation can quickly become unreliable. That is why the Internati