Articles on the topic

Federal Court of Justice

Federal Court of Justice ruling: Guideline for evaluating a freelance practice

Federal Court of Justice ruling: Guideline for evaluating a freelance practice

The evaluation of freelance practices, such as medical practices, architecture firms or law firms, remains insufficiently defined in current standards such as IDW S1 or IFRS. However, the Federal Court of Justice has developed clear guidelines for evaluating goodwill in such freelance practices.

Peter Schmitz
Beta Factor Expertise

Beta Factor Expertise

The beta factor is defined as a key figure in finance and capital market theory. It assesses the systematic risk for the risk bearer when investing or investing money.

Peter Schmitz
Federal Court of Justice ruling on debt liabilities in the income value method

Federal Court of Justice ruling on debt liabilities in the income value method

According to the Federal Court of Justice, external liabilities must be taken into account in the income value method by deducting the borrowed capital interest attributable to them.

Peter Schmitz