In M&A transactions, Purchase Price Allocation (PPA) is far more than a technical consolidation entry – it is the central interface between business valuation, accounting and tax. Blog post in German language.
The IASB has published final amendments to IAS 28, clarifying the scope of the fair value option for investments in associates and joint ventures.
Every valuation carries a degree of uncertainty – and that is not a sign of poor professional judgement. This is the central message of a new Perspectives Paper published by the International Valuation Standards Council (IVSC), "Managing and Communicating Value Uncertainty," released by the IVSC's Valuation Risk Working Group in May 2026.
On 9 April 2026, the Institute of Public Auditors in Germany (IDW) released the revised edition of its key valuation standard “Principles for the Performance of Business Valuations” (IDW S 1 / 2026).
ValueTrust published its 17th edition of the European Capital Market Study and 18th edition of the DACH Capital Market Study
NACVA released it's new book Business Valuations: Fundamentals, Techniques, and Theory published by Wiley – An A-to-Z guide to private enterprise valuation, written by leading industry experts.
In this year's data update posts, the discussion is shifting from the macro level (equity collectives, the bond market, and other asset classes) to the micro level (hurdle rates and returns, the debt/equity choice, and dividends/buybacks).
Corporate crises: In 60 per cent of cases, the causes lie within the company itself.
By expanding their investor base, private equity firms have exposed themselves to litigation in a variety of areas, from contract law to tort law, from fraud to consumer protection.
This guide provides an insight into how carried interest and synthetic / phantom carry salary is taxed across 17 jurisdictions, including in the Americas, Europe, Middle East and APAC. The data is up to date as of 30 September 2025.
