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Differences between market value, fair market value, and fair value
Insight Differences between market value, fair market value, and fair value
For accounting experts, one of the key factors surrounding any valuation assignment stems from the concept or meaning of value (often referred to as the Basis of Value) to be applied, as these can have different meanings depending on the context or circumstances where it is applied to a valuation engagement.
Thomas Caldow
Thomas Caldow
| 8 min read | 25 Mar 2025
Financial elder abuse or executor misconduct: funds tracing is the answer
Insight Financial elder abuse or executor misconduct: funds tracing is the answer
With the recent rise in awareness of financial abuse of elderly individuals and the misconduct of executors of deceased estates, it is imperative to validate any suspected wrongdoing in order to pursue legal proceedings.
Thomas Caldow
Kelly Rigby
| 5 min read | 05 Mar 2025
Common valuation methodologies for minority interests
Insight Common valuation methodologies for minority interests
The valuation of a minority interest is an-all-too-common valuation conundrum faced by lawyers and advisors alike.
Thomas Caldow
Thomas Caldow
| 8 min read | 23 Jan 2025
Expert Determination: When it’s an ‘error’, but not a ‘manifest error’
Client Alert Expert Determination: When it’s an ‘error’, but not a ‘manifest error’
In a recent NSWSC judgment, the Court found that an error identified by the Expert is not a ‘manifest error’.
Thomas Caldow
Thomas Caldow
| 3 min read | 15 Oct 2024
What are valuation discounts and how do we categorise them?
Insight What are valuation discounts and how do we categorise them?
This simplistic view adopted by the Court is common, where lawyers, accountants and even business valuers can ignore minority interest discounts, which can apply to when a company is not wholly owned. Two discounts regularly applied in the valuation of a private company are: Discount for lack of control and discount for lack of marketability
Thomas Caldow
Thomas Caldow
| 6 min read | 18 Sep 2024
Size discounts: what is the right size?
Insight Size discounts: what is the right size?
When undertaking a valuation of a business or entity for commercial or litigious purposes, a fundamental element of the valuation is considering the available information about the ‘market’ to assist in assessing value.
Thomas Caldow
Thomas Caldow
| 4 min read | 08 Jul 2024
When is a transaction not ‘market value’?
Insight When is a transaction not ‘market value’?
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.
Thomas Caldow
Thomas Caldow
| 4 min read | 15 Apr 2024
EBIT or EBITDA: what is the Court telling us
Insight EBIT or EBITDA: what is the Court telling us
The choice between EBIT or EBITDA as the basis for the Future Maintainable Earnings (FME) of a business is encountered by business valuation professionals in each new matter which presents itself.
Thomas Caldow
Thomas Caldow
| 4 min read | 12 Mar 2024
Agribusiness, Food & Beverage Dealtracker 2023
Dealtracker Agribusiness, Food & Beverage Dealtracker 2023
Over the past 18 months, we have seen a consistent level of deal activity despite significant headwinds which have impacted the Agribusiness, Food & Beverage (Ag, F&B) sector and the broader economy. Through our analysis of 1,466 global transactions for the Ag, F&B sector in the 18-month period to December 2022, transaction multiples have remained strong – a pleasing result for businesses undertaking divestment activity.
Cameron Bacon
Tony Pititto
Thomas Caldow
| 3 min read | 04 May 2023
Fraud & Misconduct in the Education Sector
Insight Fraud & Misconduct in the Education Sector
Schools and education facilities are not immune to fraud and misconduct. It can be in the form of theft, misappropriation of funds, or the granting of contracts to known associates of key people.
Darryn Hockley
Thomas Caldow
| 2 min read | 19 Jan 2023
Export into India: opportunities for Agribusiness, Food & Beverage businesses
Insight Export into India: opportunities for Agribusiness, Food & Beverage businesses
With the Australia-India Economic Cooperation and Trade Agreement passing through Federal Parliament of Australia last week, now's the ideal time to assess your India strategy. What are the key opportunities your Agribusiness, Food & Beverage business can explore as part of your India strategy? Find out more about areas of opportunity you can leverage.
Tony Pititto
Richard Nutt
Thomas Caldow
| 4 min read | 01 Dec 2022
Dos and Don’ts for Expert Witnesses in the Witness Box
Lessons from the Courtroom Dos and Don’ts for Expert Witnesses in the Witness Box
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.
Thomas Caldow
Thomas Caldow
| 7 min read | 29 Nov 2022
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