Company valuation update 2022

News from doctrine, practice and case law on company valuation

Company valuations bring together theory and practice, economists and lawyers. This creates a dynamic in valuation theory, practice and case law. The “Update Unternehmensbewertung” reports annually on current developments.

Introduction

Companies and the way they generate value are subject to constant change. This also applies to their valuation (How high is the value?), assessment (How fair is the value?) and distribution (Who owns the value?). Valuation theory, valuation practice and case law reflect this change. The “Business Valuation Update” regularly presents current developments that are significant for professional practice.

This year, the effects of inflation on company valuations will be examined, among other things. Also of interest is the reported case law, which deals with the relevance of valuations carried out in accordance with recognized standards several times, but with different results. And, of course, the recently adopted “Fachmitteilung Unternehmensbewertung” by Expertsuisse is also discussed.

Read the full article from EXPERT FOCUS October|2022 here.