Valuation & Evidence: Principles for Litigation over Digital Assets and Digital Businesses
Valuation & Evidence:
Principles for Litigation over Digital Assets and Digital Businesses
Chetan Phull & Dave Oswald · December 16, 2025
Presentation Summary:
Chetan Phull is the Principal of Smartblock Law, and Dave Oswald is the Principal of Forensic Restitution. Their presentation provides an overview of valuation, evidence, and asset-specific issues in the context of litigation. Digital assets, stablecoin legislation and digital businesses are considered.
This slideshow was presented to accountant-members of TheGAAP.net on December 16, 2025.
Presentation Overview:
I. Traditional valuation problems.
II. Expert evidence for legal proceedings.
III. The latest legislation re Canadian and U.S. stablecoins.
IV. Valuation and jurisdictional problems with certain digital assets.
V. Valuation issues for cloud businesses in M&A.
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