by Simon Cook | May 13, 2026 | Tax & valuation
ATO valuation requirements for tax purposes ATO valuation requirements drive many tax outcomes. Per the ATO consultation document, market value applies across more than 200 tax and superannuation provisions. Because of this, accountants and advisers must understand...
by Simon Cook | May 12, 2026 | Audit & valuation
Auditor’s Duty on Valuations This article examines an auditor’s duty on valuations in light of a recent disciplinary decision involving the failure to properly audit valuation information used in financial reporting. The decision concerned the audit of financial...
by Simon Cook | May 1, 2026 | Audit & valuation
Using a Valuation Expert for Audit Purposes Auditors relying on valuation evidence face increasing regulatory scrutiny, as a result the use of a valuation expert for audit purposes is increasingly important. Under the Australian Auditing Standards, particularly...
by Simon Cook | Mar 31, 2026 | Business Valuation
Private Company Discount Rates – the Elephant in the Room Private company discount rates differ fundamentally from discount rates implied by public-market models. This article explores why. Ask almost any valuer why the discount rate for a private company...
by Simon Cook | Feb 25, 2026 | Blog, Business Valuation
Business Valuation Multiples by Industry: The Power of Sector Consistency The latest DealStats Value Index Digest (Q1 2026) has been released with a focus on the general EBITDA multiple trend across all sectors. However, the real story actually seems to be the...
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