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.

In this article, we dive deeper into the basics of the multiplier process and shed light on complex aspects. We also provide insights into practical application and relevant criteria for choosing the optimal multiplier.

The IDW S 13 standard makes the consideration of a tax amortization benefit a mandatory requirement.

Find out which key differences must be considered in company valuation for family and inheritance law matters in accordance with IDW S13.

A key feature of company valuation in family and inheritance law is that in most cases it involves a property dispute between natural persons. As a result, in addition to company shares, other assets of natural persons must regularly be taken into account.

Multipliers are often used in company valuations to verify plausibility, particularly in a capital market-oriented environment, where they often serve as the main valuation method. However, it is not clear to everyone that the debt ratio also plays a role in the multiplier rating, similar to the determination of the beta factor.

Find out how an impairment test is carried out, what IFRS requirements are and which errors can be avoided.