<

Family Law

Business Goodwill – What is it?

by 1 October 2009

Goodwill is an intangible asset derived from other assets of the business. Its existence depends upon proof that the business generates and is likely to continue to generate earnings from the use of the identifiable assets, locations, people, efficiencies, systems, processes and techniques of the business.

Read the full article →

Understanding Family Law Defined Benefit Interests

by Arnold Shields 11 September 2009

The valuation of defined benefit interest in family law is a difficult and complicated feature of the Family law (Superannuation) Regulations 2001.

Read the full article →

Observations of the Family Law Single Expert System

by 28 August 2009

I have been a single expert in the Family Court for business valuations and superannuation valuations for a number of years now and I thought that I would put forward my observations of the system.

The single expert system was introduced in part to reduce the costs of litigation.

Read the full article →

Business Valuations of Minority Interests in Private Company

by Arnold Shields 24 August 2009

We have often had to address the issue of minority interests when valuing businesses in litigation matters and business restructuring. A minority interest is one where the interest does not have control of the entity being valued, i.e. the shareholding is less than 50%.

Read the full article →

Business Valuation Rules of Thumb

by 18 August 2009

Rules of Thumb in business valuations almost always benefit the seller of a business. Rules of thumb are often used to justify or validate the value of a business that is either unprofitable or uneconomic.

Read the full article →

Family Law Superannuation Valuations – Video

by Arnold Shields 28 July 2009

How to read the Form 6 Superannuation Information Form 6 for both accumulation interests in the growth phase and defined benefit interests in the growth phase.

Read the full article →
Page 3 of 3123