Valuation News

The IDW’s Expert Committee on Business Valuation and Business Administration (FAUB) has adjusted its recommendation for the market risk (equity risk) premium. At its meeting on 12 October 2026, the committee set the range before personal taxes at 4.5% to 6.0%. The previous range, issued on 22 September 2025, was 5.25% to 6.75%.

A new survey by 73 Strings and the IVSC, covering 1,321 valuation practitioners across 91 countries, highlights a widening gap between confidence in valuation capabilities and the technological infrastructure needed to support them.

A new IVSC Perspectives Paper examines current market practices for selecting appropriate valuation methods for private debt, supporting greater consistency, transparency and confidence in fair value assessments.

The Pepperdine Graziadio Business School has published its latest Private Capital Markets Report, offering an updated view of conditions and expectations in the private capital markets for 2026.

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.