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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.

In a recent NSWSC judgment, the Court found that an error identified by the Expert is not a ‘manifest error’.

Critiquing another expert's report is a core skill of a forensic accountant. In this article, we set out the key areas of critique, how we approach them and three things to focus on.

Learn why shareholder agreements are essential for governance, continuity, and protection. Explore key issues and benefits for business owners and partners.

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.

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?