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Accountants and valuations in Australian family court proceedings

conference contribution
posted on 2001-01-01, 00:00 authored by Jenny Betts, Graeme Wines
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.

History

Title of proceedings

Collected Papers of APIRA Adelaide 2001

Event

Asian Pacific Interdisciplinary Research in Accounting Conference (3rd: 2001 Jul. 15-17: Adelaide, S. Aust.)

Pagination

1 - 14

Publisher

University of Adelaide, School of Commerce

Location

Adelaide, S. Aust.

Place of publication

Adelaide, S. Aust.

Start date

2001-07-15

End date

2001-07-17

Language

eng

Publication classification

E1 Full written paper - refereed

Editor/Contributor(s)

L Parker

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