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Fair value measurement of SME investments

The case – the solution The case Brau AG is a capital market-oriented company with its registered office in Zurich. The company is listed in the domestic standard of the Swiss stock exchange and applies […]

Current case law on business valuation

Business valuations are a discipline between economics and law Economists and lawyers also meet more and more often in courtrooms. So trustees would do well to look into the legal aspects of business valuation. Independence […]

Valuation of an SME using DCF

Five steps to the goal The 2018 revision of the technical bulletin “Business Valuation of SMEs” also provides for the DCF method for the valuation of small and medium-sized enterprises. The following article presents an […]

Special features of the valuation of small and medium-sized enterprises (SMEs)

The following article highlights the special features of the valuation of small and medium-sized enterprises and presents the professional opinions on the valuation of SMEs in the DACH region. It also shows how the essential […]

Business Valuation Update

The latest developments in business valuation theory, practice and case law In business valuations, theory and practice, economists and lawyers meet. This creates dynamics in valuation theory, practice and jurisprudence. The “Business Valuation Update” reports […]

Determining the cost of capital in practice

How the cost of capital can also be systematically derived for SMEs This article shows how the cost of capital – especially the cost of equity – can be estimated systematically and in a market-based […]

Pragmatic, practically, good

DCF valuation of SMEs DCF methods are considered “best practice”, practitioner methods “most practiced”. The authors deal with both methods. A DCF method is presented that is adapted to the special features of SMEs, is […]

Valuation of an SME using the DCF method

Step by step In September 2018, EXPERTsuisse published the revised technical note “Business Valuation of Small and Medium-sized Enterprises (SMEs)”. The new technical bulletin deals explicitly with the valuation of SMEs and provides concrete recommendations […]

Disrupted or discounted cash flow?

Digitalisation and business valuation Digitalisation knows winners and losers. Traditional companies are coming under the hooves of young and highly valued “unicorns”. Risks and opportunities are growing and the unexpected must be expected. This also […]