by Simon Cook | Mar 4, 2025 | Blog
The ATO provides comprehensive guidelines about who can prepare and what the Commissioner expects to see in a business valuation report for tax purposes. Can the International Valuation Standards (IVS) be helpful in meeting the Commissioner’s expectations? Who...
by Simon Cook | Mar 4, 2025 | Blog, Business Valuation, Discounts and premiums
Valuing a minority interest in a privately held company can feel like being stuck in the mud! The valuation path is not clear. The conflicting minority interest valuation literature can bog you down. Coincidentally, a minority may also feel stuck in the mud! It is...
by Simon Cook | Jan 10, 2025 | Blog, Business Valuation, Business valuation standards
The updated 2025 International Valuation Standards were published in January 2024 and apply to all valuations from 31 January 2025. The 2025 International Valuation Standards introduce some fundamental changes, including an expanded Glossary, new mandatory...
by Simon Cook | Oct 19, 2023 | Business Valuation, Discounts and premiums
In business valuation illiquidity discounts are used to reflect that in private markets an asset may take time to sell. This illiquidity influences the value of the asset. Option modelling represents a way of estimating valuation illiquidity discounts. The problem of...
by Simon Cook | May 5, 2023 | Business Valuation, Forensic Accounting
The 2023 Pepperdine annual private cost of capital survey is just out! The survey captures the current views and behaviour of finance professionals, including, Private Equity (PE) firms, business brokers and business appraisers. This year while only sixty four brokers...
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