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Goodwill Valuation in Relationship Property Litigation: a Critical Comparison between Valuation of Goodwill in Commercial Contexts and Valuation of Goodwill in Relationship Property Disputes

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Date

2011

Journal Title

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Volume Title

Publisher

Te Herenga Waka—Victoria University of Wellington

Abstract

This paper examines and compares valuation techniques applied by accountants in commercial contexts to those used by courts in litigation concerned with the division of property under s 11 of the Property (Relationships) Act 1976 (the P(R)A). The valuation of goodwill, a particular type of property, is the focus of the comparison. This paper demonstrates how the P(R)A and its policy affect the application of accounting valuation methods in disputes similar to Z v Z (No 2).

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Keywords

Goodwill (Commerce), Relationship property, Valuation methods, Comparative studies

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