In the course of doing business, it may become necessary to value a company, business unit or individual assets in any number of situations.

A company valuation may be required in connection with business initiatives (e.g. acquisition or sale of companies or business units), external accounting principles (e.g. purchase price allocations or impairment tests), tax law (e.g. intra-Group restructuring), corporate law or other legal provisions, contractual agreements and other reasons.

Company valuations are a traditional function of auditors. Given the complexity of the various recognised valuation methods, we stress the importance of providing our clients and/or the target audience with easily understood and plausible valuations in all cases.