Accountants and valuations in Australian family court proceedings

Betts, Jenny and Wines, Graeme 2001, Accountants and valuations in Australian family court proceedings, in Collected Papers of APIRA Adelaide 2001, University of Adelaide, School of Commerce, Adelaide, S. Aust., pp. 1-14.

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Title Accountants and valuations in Australian family court proceedings
Author(s) Betts, Jenny
Wines, Graeme
Conference name Asian Pacific Interdisciplinary Research in Accounting Conference (3rd: 2001 Jul. 15-17: Adelaide, S. Aust.)
Conference location Adelaide, S. Aust.
Conference dates 15-17 July 2001
Title of proceedings Collected Papers of APIRA Adelaide 2001
Editor(s) Parker, Lee D.
Publication date 2001
Start page 1
End page 14
Publisher University of Adelaide, School of Commerce
Place of publication Adelaide, S. Aust.
Summary This paper investigates issues related to the role of accountants in presenting expert evidence in the form of share valuations in Family Court of Australia proceedings. By providing a background to the valuation rules applied by the Family Court and examining relevant cases, the paper emphasises that considerable ambiguity exists. The paper highlights some of the inconsistencies that are evident from reported decisions and stresses the difficulties that judges have experienced with valuations presented by accountants in Family Court cases. It is evident that the courts, despite the legal precedents, continue to have considerable difficulty with valuation issues and methodologies. By exploring issues related to accounting based valuations in the context of Australian family law cases, the present paper examines accounting in a particular social and institutional setting. The paper is interdisciplinary in nature, in that issues extending over accounting, finance and legal boundaries are considered.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
HERDC Research category E1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30004445

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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