The following article provides brief and concise information on the relationship between investments and depreciation in perpetual retirement.

The perpetual pension is based on assumptions of constant growth and a constant discount interest rate and is used in company valuation both in the income value process and in the DCF (discounted cash flow) process.

Startups experience revaluations more frequently than traditional unlisted companies. This often happens due to the issuance of employee shares and entails tax pitfalls.

Taxation in company valuation is complex. It depends on the valuation reason, legal form, tax characteristics of the property (e.g. losses) and valuation methodological decisions such as the tax shield effect. This article systematizes the most important tax aspects in valuation.

The taxation of corporate income and shareholder income in objective company valuation is complex. Taxes at company and shareholder level must always be taken into account. The exact amount and type of taxation explained in this article is decisive.

✅ Definition/Basics ✅ Formula and Calculation ✅ WACC, Leverage Effect and Beta Factor

IFRS 16 regulates the approach, valuation and presentation as well as the disclosure requirements for leases.

Even in daily accounting practice, the topic of “deferred taxes” is rarely one of the favorite topics of the typical finance professional. It is therefore not surprising that, in the course of company valuations, the problem is ignored by the evaluator. When is it still worth taking a look at the topic.

Find out why the assessment of operational liquidity is often misunderstood in company valuation.

The evaluation of small and medium-sized enterprises (SMEs) presents experts with a complex problem. Can multiple valuations replace DCF and income value methods? In this article, we highlight the challenges and solutions in evaluating SMEs.