Company Valuation Update 2026

Business valuation brings together theory and practice, as well as economists and lawyers. This creates a dynamic interplay in valuation theory, practice, and case law. The “Business Valuation Update” provides an annual report on current developments.

Introduction

Companies and the way they generate value are constantly changing. This also applies to their valuation (How much is the company worth?), the assessment of that valuation (How fair is the valuation?), and the distribution of value (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.

Traditionally, the authors first address current case law—this time ranging from the practitioner’s procedure to the examination (and valuation) of the basis for the business, and on to the intersection of accounting and business valuation. Valuation theory is currently shaped by the newly adopted standards in Germany and Austria and—unsurprisingly—by AI. Finally, the practical section addresses current developments in the cost of capital.

Read the article from EXPERT FOCUS October|2026 here.