BFA within marriage:
With regards to estimating the value of an existing business, do we use the accountant’s ‘share value’ figure that was used when shares were sold to shareholders, or do we use the ‘Sale on open market to be realised’ figure?
Aside from the BFA stipulating a method of valuation, you’d likely want the present value of the company at the time it is valued - not what it was worth when the shares were issued.