The ‘Value to the Owner’ Objective and its Implications in the Separate Recognition of Personal and Enterprise Goodwill
The Court is often confused when duelling valuation experts present apparently different evidence. Without a recognised theory, valuation evidence can appear disorderly and potentially contradictory. This is particularly evident in the more complex valuation task of business valuation as often prese...
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| Format: | Article |
| Language: | English |
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University of Wollongong
2018-09-01
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| Series: | Australasian Accounting, Business and Finance Journal |
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| Online Access: | https://ro.uow.edu.au/aabfj/vol12/iss3/6 |