Valuation of Intangible Assets & Going Concerns (i.e. business valuations) – our forensic accounting and valuation experience

AVG Forensic specialises in valuing going concerns (businesses which are trading) and intangible assets, including valuation of intellectual property rights and valuation of part-ownership interests.

Our valuation expertise can be called on for the following purposes:

• Tax advisory and compliance (not in connection with a known dispute or litigation)
• Ownership restructuring (to avoid a dispute with the ATO and creditors)
• Transaction and succession planning
• Disputes and litigation
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All our valuation reports are prepared in compliance with professional accounting standards, including APES 225 – Valuation Services and we apply the International Valuation Standards issued by the International Valuation Standards Council.

We take pride in preparing independent, credible and defensible valuations which are understood by the readers. 

All our reports are prepared to the standard that would withstand the rigours of cross-examination in court.

Intellectual property valuations

AVG Forensic – Valuation of intellectual property and intangible assets (PDF download)

Intellectual property (“IP”) is a legal concept that refers to creations of the mind that are derived from the intellectual or creative effort for which exclusive rights are recognised.  IP rights are negative rights in that they give the owner the right to prohibit others from using the property without permission.  IP can be categorised as registered or unregistered and can include trademarks, patents, copyrights, design rights and plant breeders’ rights and confidential information.  

Some businesses are highly IP centric and therefore identifying and valuing the IP of a business becomes critical.  On occasion, clients will require a valuation of the IP only.  We have valued trademarks, patents and copyright across a number of industries most commonly health, fast-moving consumer goods and information technology.

Forensic Accounting & Valuation Key Matters

Valuation required in an insolvency matter 

Expert report for use in proceedings in the Supreme Court of Victoria opining on the valuation of a security labour business included as damages in recovery proceedings initiated by a liquidator involving the transfer of the business and intellectual property by a company prior to it entering into liquidation (with the business subsequently sold by the related company for multi-million dollars).  The instructing solicitors successfully defended this matter after serving our expert evidence.

Valuation required in a business owners’ dispute as part of a court settlement process

Forensic valuation report in relation to the value of 4 KFC retail outlets operating under KFC franchise agreements required as part of an independent expert determination agreed between parties involved in proceedings in the Supreme Court of NSW.  The matter was successfully concluded, without challenge from either side, following the submission of our detailed and well-rationalised expert report.

Valuation of intellectual property in a shareholder dispute

Valuation of trademark and goodwill associated with a fast-moving consumer goods business selling to Australian supermarkets in connection with a shareholder dispute.  Provision of valuation reports and advice as well as shadow forensic accounting advice in connection with proceedings in the Supreme Court of NSW where the court found in favour of our client’s independent forensic accounting expert witness on valuation matters, consistent with our shadow expert advice and valuation reports.

Valuation of minority ownership interest in expert determination

Expert determination in relation to the valuation of a shareholder minority interest in a funds management public company investing in ‘small caps’ listed entities as a result of the exit of an employee from the business.

We are industry agnostic but experienced across many industries

AVG Forensic has provided valuation reports for a range of industries including retail, manufacturing, building and construction, professional services, agriculture, wholesale trade, accommodation and food services, transport and logistics, telecommunications, financial services, waste services, real estate, education and healthcare.   

Why AVG Forensic?

We provide clear and high-quality forensic accounting and valuation services, which our clients can rely on for a fair & sensible resolution of the financial dispute.  We adopt a systematic approach based on over two decades of experience held by our founder.

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