News Unternehmens­bewertung

This paper by Pablo Fernandez, Diego Garcia de la Garza and Lucía F. Acín contains the statistics of a survey about the Risk-Free Rate (RF) and the Market Risk Premium (MRP) used in 2025 for 54 countries. 

The IVSC Perspectives Paper examines valuation risk, which is defined as the possibility that a valuation outcome is not appropriate for its intended purpose, and how this risk arises from the valuation process itself.

Der Fachausschuss für Unternehmensbewertung und Betriebswirtschaft (FAUB) des IDW hat am 14.05.2025 den Entwurf eines Standards zur Beurteilung der Angemessenheit börsenkursbasierter Kompensationen (IDW ES 17) veröffentlicht.

The equity risk premium is the price of risk in equity markets, and it is not only a key input in estimating costs of equity and capital in both corporate finance and valuation, but it is also a key metric in assessing the overall market.

The Presidential Task Force on Intellectual Property Reporting for Brands (PTF) of the International Trademark Association (INTA) has published recommendations on intellectual property reporting for brands.

Am 11.12.2024 wurde der Entwurf einer Neufassung des Fachgutachtens Unternehmensbewertung (KFS/BW 1) veröffentlicht. 

Mit Datum vom 07.11.2024 wurde der Entwurf der Neufassung des IDW Standards: Grundsätze zur Durchführung von Unternehmensbewertungen veröffentlicht. 

The title of the 19th edition is The New Dilemma: Balancing Interest Rates and Growth. The study included around 300 companies from the DACH region.

Article by Timotej Jagrič, Dušan Fister, Stefan Grbenic and Aljaž Herman.

The authors analysed the performance of AI in the composition of peer groups for transaction multipliers using an artificial neural network in the form of a self-organising map algorithm.

The Valuation Book is a comprehensive introductory valuation guide for investors, managers, accountants, lawyers and anyone else who needs to value a business.

Authors: Mark Aleksanyan / Kenneth Lee / Matthias Meitner / Neil Pande