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Business Valuation in Corporate Ownership Disputes
Adrian Przymuszała
Abstract
Abstract
Business valuation is the process of determining the value of an enterprise in monetary terms. This process is carried out using appropriately selected methods and tools. Accurate estimation of the value of a business or its organized part (ZCP) is particularly significant in the context of a sale or merger. The assessed value of the enterprise determines the final value of the transaction. An objective valuation thus becomes a key source of information about the company’s financial situation.
A properly conducted valuation process provides insights into assets, liability structure, receivables, and even the enterprise’s development prospects. Business valuation requires the appraiser to possess extensive knowledge not only in finance and economics, but also in law and psychology—especially in situations where current owners are engaged in corporate disputes. One possible consequence of disagreements between partners is the withdrawal of a partner from the company.
In this article, the author reviews the theoretical background of business valuation and discusses a specific case: the withdrawal of a partner from a company. The analysis is based on court records, which have been anonymized for the purposes of this article.
Keywords:
Business valuation, partner withdrawal, completion accounts, asset-based approach, net assets, adjusted net assets
Keywords:
business valuation, partner withdrawal, completion accounts, asset-based approach, net assets, adjusted net assetsMost read articles by the same author(s)
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