Valuing specific assets and liabilities

The valuation of specific assets and liabilities is becoming ever more important owing to the use of fair value principles in external accounting. Along with International Financial Reporting Standards (IFRS), the Accounting Law Modernisation Act (BilMoG) in the German Commercial Code (HGB) has also established other applications.

Above all, intangible assets, such as brands, patents or technologies, play an ever-greater role in practicing accounting. Additionally, the service of valuing or assessing financial instruments (receivables, derivates) and liabilities has been added to the range of our consulting.

Along with external accounting (e. g. purchase price allocation, impairment testing), sound and reliable valuations are required for individual transactions (e. g. intercompany sales, capital increases in kind, etc.) or in criminal cases.