Financial reporting under the International Financial Reporting Standards (IFRS) or US financial reporting standards (US-GAAP), and increasingly also under commercial law provisions, requires the reporting of many asset values and liabilities at the recognised current value (fair value). Our experts will help you to meet the requirements for the correct valuation of assets and liabilities during the preparation of your financial statements.
The importance of intellectual capital has increased steadily in recent years. Intangible assets such as client bases, trademarks and technology are progressively becoming the focus of entrepreneurial investment decisions. Their increasing importance for commercial success means that they are frequently the subject of legal and tax disputes. Our experts take time and will be happy to advise you in the context of a personal meeting.
We offer the following services relating to property valuation: Valuation of property using various methods (the income capitalisation method, DCF method, comparative method or cost method), delivery of experts’ reports on property valuations, assessments of property surveys and more.
We will advise you on setting up suitable procedures and tools for carrying out impairment tests under IFRS, US-GAAP and UGB. When it comes to impairment testing of reported investment amounts under UGB, we will assist you with proper application of the IDW financial reporting standard.
Purchase price allocation (PPA)
With reference to the requirements of the international accounting standards IAS/IFRS and US-GAAP, we assist potential buyers of companies to prepare a provisional indicative or full purchase price allocation (PPA).