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
Business Valuation in Divorce: How Ownership Is Measured and Divided
Quick Answer Business valuation in Florida divorce determines the marital portion of a business interest and divides it under the state’s equitable-distribution framework. The forensic
Using Forensic Accounting to Evaluate Lifestyle Claims in Divorce
Quick Answer Using forensic accounting to evaluate lifestyle claims in divorce reconstructs household spending from primary-source records: bank statements, credit-card detail, business records (for personal
Business Valuation Services for Litigation and Disputes
Quick Answer Business valuation services for litigation and disputes include divorce valuations, shareholder oppression cases, partner buyouts, breach-of-contract damages, marital dissolution, gift and estate tax
How Forensic Accounting Supports Fraud Allegations in Civil Litigation
Quick Answer Forensic accounting supports fraud allegations in civil litigation by documenting the scheme, quantifying losses, and producing evidence admissible at trial. Standard techniques include:
Business Valuation for Divorce, Buyouts, and Shareholder Conflicts
Quick Answer Business valuation in divorce, buyout, and shareholder-conflict contexts requires careful selection of standard of value (fair market value vs. fair value), valuation date,
12 Red Flags That Suggest You Need a Forensic Accountant in a Case
Quick Answer The 12 red flags that signal you need a forensic accountant include: one spouse controlling all finances, sudden drops in business income, unexplained
Bank Statement Analysis for Litigation: Hidden Patterns Your Forensic CPA Will Uncover
Quick Answer Bank statement analysis for litigation extracts patterns that prove or disprove allegations: source of deposits, destinations of large transfers, recurring vendor payments, cash