Update Business Valuation 2022

The latest developments in business valuation doctrine, practice and jurisprudence

In business valuations, theory and practice, economists and lawyers meet. This ensures dynamism in valuation theory, practice and jurisprudence. The “Business Valuation Update” 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 “Update Business Valuation” regularly presents current developments that are significant for professional practice.

This year, among other things, the impact of inflation on business valuations will be highlighted. Also of interest seems to be the reported case law, which deals several times, but with different results, with the relevance of valuations carried out according to the recognised standards. And, of course, the recently adopted “Fachmitteilung Unternehmensbewertung” of Expertsuisse is also discussed.

Read the full article from EXPERT FOCUS October|2022 (in German) here.