Company assessment

Valuation of companies according to IDW S1 – Valuation of intangible assets according to IDW S5

There are many reasons for a company assessment. In addition to purchase and sale processes, changes in the group of shareholders, group structures or the regulation of succession can make it necessary to determine the company value.

Company assessment - Company assessment - Unternehmensbewertung 1

Contents of the company value

The value of a company can be determined in various ways. In the case of listed companies, it is determined from the current share price. In the case of unlisted companies, multipliers can be used for valuation.
e auditing profession determines the value of a company as a future success value. This involves planning the net cash inflows for the coming years and discounting them to the valuation date using a risk-adjusted discount rate.

Functions of the auditor

As auditors, we can take on the following functions in the context of company assessment:

  • Neutral experts
    We act as experts who use comprehensible methods to determine a value that is independent of the moral concepts of the persons concerned, the so-called “objectified company value”.
  • Consultants
    In our advisory function, we determine a “subjective decision value”. Based on the existing individual conditions, we determine a value that an investor may invest at most (upper price limit) or a seller must demand at least (lower price limit) in order not to worsen their economic situation as a result of the transaction.
  • Arbitrator or mediator
    In this function, we act as arbitrators in conflict situations, taking into account the different subjective values of the different parties, to determine an agreed value or propose one as a mediator.
Company assessment - Company assessment - Unternehmensbewertung 2

Our consulting services

We support you in all valuation matters and are at your disposal as appraisers and consultants.

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