Business Valuation in Shareholder Oppression and Freeze-Out Cases
Quick Answer Business valuation in shareholder oppression and freeze-out cases requires fair value (not fair market value) analysis under Florida case law. Fair value typically
How Forecasts and Projections Influence Business Valuation in Disputes
Quick Answer Forecasts and projections heavily influence business valuation in disputes because the income approach (discounted cash flow or capitalization of earnings) relies on projected
Common Errors in Business Valuation That Can Damage a Case
Quick Answer Common errors that can damage a business valuation case include: (1) failing to normalize owner compensation against industry benchmarks, (2) using management-prepared financials
Business Valuation in Divorce: How Ownership Is Measured and Divided
Quick Answer In Florida divorce, business interests are valued as marital assets when the business was acquired or grew during the marriage. The forensic CPA
Digital Payments, Cash Apps, and Hidden Transfers: Modern Forensic Accounting Techniques
Quick Answer Modern forensic accounting addresses how digital payment systems (Venmo, Cash App, Zelle, PayPal, cryptocurrency wallets) are used to hide assets or income. Standard
Business Valuation for Transaction Planning and Negotiation Support
Quick Answer Business valuation for transaction planning and negotiation support provides defensible value figures before listing, before negotiating, and before closing. The forensic CPA applies
Cost vs Benefit: When Forensic Accounting Makes Financial Sense in Litigation
Quick Answer Cost vs benefit analysis of forensic accounting in litigation: forensic CPAs typically charge $300-$500 per hour, with engagement fees ranging $3,000-$50,000+ depending on
How Discounts for Lack of Control and Marketability Affect Business Value in Litigation
Quick Answer Discounts for lack of control (DLOC) and lack of marketability (DLOM) reduce business value when applicable. DLOC reflects that a minority interest cannot
Normalizing Owner Compensation in Business Valuation for Disputes
Quick Answer Normalizing owner compensation in business valuation for disputes adjusts reported owner-paid compensation to a fair market wage that an unrelated employee would receive
Fair Market Value vs. Investment Value in Business Valuation Disputes
Understanding the distinction between fair market value vs investment value is one of the most consequential decisions in any business valuation engagement. Fair market value
Using Industry Data and Guideline Company Methods in Business Valuation
Quick Answer The guideline company method in business valuation uses market data from publicly traded comparable companies (or recent private transactions) to derive valuation multiples.
When to Engage a Business Valuation Expert in a Dispute or Transaction
Quick Answer Engage a business valuation expert when ownership interest needs a defensible value for a specific purpose: divorce, shareholder dispute, partner buyout, gift tax