Our latest insights

Understanding whether a transaction is based upon 'market value’ can be an integral component of an engagement in which a business valuer is appointed to opine upon.

Calculating the amount of damages as part of an economic loss claim is not necessarily a simple matter of adding up a series of lost profits.

The release of global sustainability reporting standards, elevated activity from regulators, and the ever-increasing pressure from stakeholders on the ESG agenda have all contributed to a general raising of expectations on the progress of Sustainability Reporting.

When there is commingling of assets, as often seen in family law or commercial disputes, it can become difficult to identify asset ownership and asset value. In these instances, asset tracing is used to determine the source of the asset and how the asset has been used prior, and in the course of the dispute.

Quantification of losses in insurance claims often rely upon assumptions instructed or adopted by an expert.

In the fast-moving ESG (Environmental, Social and Governance) movement, the last few years have seen a proliferation of sustainability reporting frameworks all intended to help organisations make meaningful disclosures in relation to sustainability and other non-financial information.

Expert evidence – in both written form in the witness box – is a critical element of any legal proceedings. However, it is an Expert’s conduct in the witness box under cross-examination that is often the most commented upon by the Court through the judgments published.

With soaring building costs and interest rates on the rise, builders and property developers are seeing their margins eroded and losses accumulating from development projects.

In many legal disputes where a business is involved, the value of the business is integral to the outcome of the dispute. But is it the value of the business that is required, or the value of the entity which operates the business?

When issuing your instructions to an accounting expert, the correct wording of the instructions is very important.

Across the country, we are seeing a growing trend for shareholder oppression proceedings due to mechanism being used to expediate a deal between disputing shareholders. But how do you value a minority interest held by a shareholder when they have instigated such proceedings? We look at a recent judgment which provides further clarification for valuers in these growing scenarios.

In most cases, some level of assumptions have to be made when developing an expert witness or forensic accounting report. But there are some rules around what assumptions the Courts will accept as part of your findings. From instructed assumptions and assumptions made by the expert and testing their reliability, we explore assumptions in the context of your Expert Witness reports.