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BewertungsPraktiker
– Fachinformationen zu Bewertungsfragen –
Am 27.05.2022 ist der BewertungsPraktiker 2/2022 erschienen, welcher der Corporate Finance (Heft 5-6) beiliegt, u.a. mit folgenden Themen:
- „Schock – Schluckauf – Verdauung“ – die Wirkung von inflationären Schocks auf den Unternehmenswert (Prof. Dr. Bernhard Schwetzler, CVA)
- Der Total-Cashflow-Ansatz – das wohl intuitivste Bewertungsverfahren (WP/StB Dr. Florian Steinbach)
- Anwendung der Multi-period Excess Earnings-Methode bei der Bewertung immaterieller Vermögenswerte - Teil 1 (WP/StB Prof. Dr. Ulrich Moser, CVA / Dr. Thomas Tesche, CVA / WP/StB Tobias Klingel, CVA)
- Darstellung von unsicheren Reihen mittels „Fan Charts“ (Andreas Emmert, CFA, CIA)
- Betafaktoren (Prof. Dr. Bernhard Schwetzler, CVA / Franziska Rath, M.Sc.)
Fachliche News
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.
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.