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 relationship breaks down and a family law property settlement begins, one of the most contested issues is often the value of a business. For many families, a business represents a significant portion of the marital asset pool. If the valuation is unclear, incomplete, or poorly documented, it can quickly become a source of dispute between the parties. This is where professional valuation standards become critically important. One of the most important international stan