This paper examines commonly accepted approaches and considerations for the valuation of viable and not viable going concern businesses. It discusses valuation approaches, methods, and types of valuation reports. It also highlights certain inputs of the valuation analysis that can significantly impact the results of the overall valuation conclusion; for example, owner-manager remuneration, debt to equity ratio, working capital, and others.

This paper is part of a collection presented at LESA’s Business Issues in Family Law Matters program in Calgary on January 17, 2018 and in Edmonton on January 24, 2018.