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Am 30.03.2020 ist der BewertungsPraktiker 1/2020 erschienen, welcher der Corporate Finance Heft 03-04 beiliegt, u.a. mit folgenden Themen:

Discounts und Premiums in der deutschen Bewertungspraxis (WP/StB Dipl.-Kfm. Andreas Creutzmann, CVA / Felix Ptok, M.Sc.)
Update: Implizite Marktrisikoprämien 2008 bis 2019 – Aktualisierung zum Beitrag Beumer/Jürgens, BWP 2019 S. 71–80 (WP Dr. Jochen Beumer / StB Klaus Jürgens)
Flexible Beschriftung von Bubble Charts (Andreas Emmert, CFA, CIA)
Berichterstattung über die 13. Jahreskonferenz der EACVA am 05.12. und 06.12.2019 in Berlin
BGH: Ermittlung der angemessenen Gegenleistung beim Delisting-Angebot – BGH, Beschluss vom 22.10.2019 – XI ZR 682/18, Sachsenmilch AG (RAin Dr. Anja Köritz LL.M.)

EACVA transparent

Duff & Phelps: Automotive Industry Insights - Summer 2018

Publiziert in Fachliche News Mittwoch 25.07.2018

Global sector review of Q1/2018.

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.

International Business Valuation/Appraisal Standards Comparison Chart

Publiziert in Fachliche News Dienstag 05.06.2018

In June 2018 NACVA published the International Business Valuation/Appraisal Standards Comparison Chart which highlights distinctions between NACVA’s standards and IVSC (international), RICS (Europe), and CICBV (Canada).

KPMG Football Clubs' Valuation 2018

Publiziert in Fachliche News Montag 04.06.2018

An analysis of the enterprise value (EV) of the most prominent European football clubs.

"Accounting and Valuation Guide" by AICPA

Publiziert in Fachliche News Mittwoch 23.05.2018

The draft "Accounting and Valuation Guide" issued by AICPA provides "nonauthoritative guidance" for valuing private equity and venture capital investments. It addresses many accounting and valuation issues regarding portfolio company investments held by investment companies within the scope of FASB ASC 946.

EACVA Newsletter Mai 2018

Publiziert in Fachliche News Mittwoch 16.05.2018

Mit dem EACVA-Newsletter möchten wir Ihnen gerne aktuelle volkswirtschaftliche Daten sowie interessante Publikationen zur Unternehmensbewertung vorstellen.