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In many family law property settlements, businesses form part of the asset pool. While attention is often focused on the value of the business itself, one critical component is frequently overlooked, inventory. Inventory can represent a substantial portion of a company’s assets. For manufacturers, wholesalers, retailers, and e-commerce businesses, inventory may account for a significant share of business value. If inventory is incorrectly valued, it can distort the entire bus

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