Valuation of companies and intangible assets
There are many different situations in which companies have to be valued. These include determining the purchase prices when companies are sold to third parties or their management (management buyout – MBO) or when changes arise in their shareholder structures due to the entry or exit of individual shareholders. Not only that, valuations are also performed upon the addition of equity, contributions in kind, the execution of capital increases by way of contributions in kind, the distribution of estates or the execution of cross-border and other corporate transactions, such as the conclusion of affiliation agreements or in the event of a squeeze-out.
Depending on the background to the valuation, we act as independent surveyors, advisors or arbitrators.
We perform valuations both in accordance with German accounting standards and in line with International Financial Reporting Standards (IFRS).
Our activities include the following valuation services:
- Valuations in connection with transactions and for accounting purposes (impairment tests)
- Implementation of purchase price allocations (PPAs)
- Valuations based on tax requirements (inheritance and gift tax, international tax relations law, transfer of functions ordinance)
All our valuations make due application of the relevant standards of the Institute of Public Auditors in Germany (IDW S 1, IDW S 5, IDW S 10, IDW HFA RS 16) and/or of IFRS.