Update on company valuation 2024

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 authors address the current case law on the valuation of young companies, the requirements for proper valuation reports and the special duties of care for valuation-related audit procedures. In addition, the Federal Supreme Court has also commented on the consideration of deferred taxes in company valuations. The article also deals with the valuation of “data”, an asset class that is increasingly being addressed by valuation theory. Finally, the article takes a look at current valuation practice in the form of fairness opinions.

Read the full article from EXPERT FOCUS October|2024 here.