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Insights into business valuations

To help our clients understand business valuation aspects better, we share some insights into the business valuation methodology and practice.

BUSINESS VALUATION METHODOLOGY

Difference between capitalisation and discount rates in business valuations

April 2019

In business valuations, capitalisation and discount rates are used to convert anticipated business incomes into business value estimates. Both capitalisation and discount rates are divisors applied to business income measures under the income-based valuation approach; however, the application methods differ… Read the article…

Business valuation methods for startups

May 2017

The business valuation approaches used to value established businesses – income approach, market approach and asset approach – can be applied in startup valuations, but only to some extent. Their application is limited by the fact that startups do not have established revenue streams, assets or much of a history, as long-existing businesses do… Read the article…

Business valuation approaches and methods

updated in February 2024

There are three major commonly used business valuation approaches: income approach, market approach and asset approach. Under each approach, the value of a business can be determined by a number of methods… Read the article…

BUSINESS VALUATION PRACTICE

Important aspects of a business valuation service

April 2020

Before a business valuation service commences, it is important to establish the business valuation purpose – is it transaction-driven (for a buyer, seller, investor), litigation-driven (divorce, shareholder disputes), tax-driven (CGT, related parties’ transactions) or to be used for accounting and financial reporting… Read the article…

Types of business valuation services in Australia

updated in March 2024

APES 225 Valuation Services indicates that the following three types of business valuation services can be provided by qualified Australian accountants, members of professional bodies such as CPA Australia or Chartered Accountants Australia and New Zealand… Read the article…

Qualifications required to provide professional business valuation services in Australia

April 2017

In Australia, no specific qualifications are required to provide business valuation services. In practice, the majority of business valuations are prepared by accountants, in particular qualified professional accountants… Read the article…