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BewertungsPraktiker
– Fachinformationen zu Bewertungsfragen –
Am 26.05.2023 ist der Bewertungs-Praktiker 2/2023 erschienen, welcher der Corporate Finance (Heft 5-6) beiliegt, u.a. mit folgenden Themen:
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- (Andreas Emmert, CFA, CIA)
- (WP Dr. Frederik Ruthardt, CVA)
- Betafaktoren (Prof. Dr. Bernhard Schwetzler, CVA / Franziska Rath, M.Sc.)
- (Prof. MMag. Dr. StB Stefan O. Grbenic, CVA)
News & Aktuelles
Deutsche Bundesbank: Monatsbericht Juni 2018 (Finanzierungsstrukturen deutscher Unternehmen)
Publiziert in Fachliche News Mittwoch 25.07.2018
Der Monatsbericht Juli 2018 beschreibt die Halterstruktur und die wesentlichen Einflussfaktoren auf die Renditeentwicklung am Markt für Bundeswertpapiere und erörtert die Neuausrichtung der chinesischen Wirtschaft sowie deren internationalen Folgen...
Enabling Better Decisions - Deloitte Economics, Valuation and Modelling Practice
Publiziert in Fachliche News Mittwoch 25.07.2018
In an era of unprecedented change, many market participants are grappling with strategic business and valuation-based decisions arising as a result of increased innovation and greater market controversy, uncertainty, and volatility.
Duff & Phelps: Automotive Industry Insights - Summer 2018
Publiziert in Fachliche News Mittwoch 25.07.2018
Global sector review of Q1/2018.
EACVA tritt dem International Valuation Standards Council (IVSC) bei
Publiziert in Allgemeine News Mittwoch 11.07.2018
Der EACVA e.V. (European Association of Certified Valuators and Analysts) wurde Anfang Juli als Valuation Professional Organisation zum Mitglied des International Valuation Standards Council (IVSC) ernannt. Der IVSC ist eine globale Non-Profit-Organisation, die für die Festlegung internationaler Bewertungsstandards und die berufliche Weiterentwicklung von Unternehmensbewertern zuständig ist.
The OECD releases new "Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles"
Publiziert in Fachliche News Mittwoch 04.07.2018
This report contains guidance for tax administration on the application of the approach to hard-to-value intangibles (HTVI), under BEPS Action 8.
This new guidance present the principles that should underlie the application of the HTVI approach by tax administration, with the aim of improving consistency and reduce the risk of economic double taxation. The new guidance also includes a number of examples clarifying the application of the HTVI approach in different scenarios; and addresses the interaction between the HTVI approach and the access to the mutual agreement procedure under the applicable tax treaty.
"Intellectual Property (IP) Valuation Manual" by APEC
Publiziert in Fachliche News Donnerstag 28.06.2018
APEC (Asia-Pacific Economic Cooperation) has issued the "Intellectual Property (IP) Valuation Manual: A Preliminary Guide".
It is intended as a reference for APEC economies primarily to enable them to present to stakeholders why IP has value, how it is being valued, and why it is important to come up with an IP valuation mechanism. While this manual elaborates important principles as a guide in valuing IP assets, it is not designed to be a comprehensive guide in valuing various kinds of IP.
Chris Burniske und Jack Tatar: Cryptoassets
Publiziert in Aktuelle Veröffentlichungen Donnerstag 28.06.2018
"Cryptoassets: The Innovative Investor's Guide to Bitcoin and Beyond" by Chris Burniske and Jack Tatar.
The innovative investor’s guide to an entirely new asset class—from two experts on the cutting edge.
With the rise of bitcoin and blockchain technology, investors can capitalize on the greatest investment opportunity since the Internet. Bitcoin was the first cryptoasset, but today there are over 800 and counting, including ether, ripple, litecoin, monero, and more. This clear, concise, and accessible guide from two industry insiders shows you how to navigate this brave new blockchain world’and how to invest in these emerging assets to secure your financial future.