Company valuation
The occasions that trigger a company valuation are at least as complex as the various methods used to carry out the company valuation. At Gläser & Gehrmann, we specialize in valuing companies and professional firms. In this context, we have an exceptionally high level of expertise in the valuation of purchase price allocations and impairment tests.
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Company valuation
The valuation of companies requires the consideration of several special features, which we proactively keep in mind for you during the valuation process. To obtain a legally compliant and transparent valuation of your company, we are at your side as an experienced consultant equipped with the necessary expertise for the valuation.
- Company valuation
- Valuation for inheritance and donation
- Valuation for contribution in kind
- Valuation for debt-to-equity swaps
Valuation of professional firms
When selling a law or professional firm, the seller side often uses “industry-standard” multiples e.g. a revenue multiple. The buyer sees earning-capacity values or discounted cash flow models as authoritative for a price determination. Thus, there is no shortage of methods for calculating a law firm’s value. At Gläser & Gehrmann, we have extensive experience in purchase price determination and practice valuation and are available to assist the buyer or seller in the context of a transfer.
- Valuation of a professional firm
- Due diligence of the professional firm (clients, employees, processes, and finances)
Purchase price allocation
Following a successful business combination, the finance departments of the companies involved have numerous tasks. In addition to the integration of processes and systems, the acquiring company focuses on the initial consolidation with the implementation of a purchase price allocation (“PPA”). We at Gläser & Gehrmann have many years of experience analyzing the effects of PPA and presenting them in the balance sheet.
- Examination for the existence of a merger
- Identification of assets and liabilities
- Valuation of the identified assets and liabilities
- Preparation of a fair value balance sheet
Impairment test
Under IFRS, goodwill is not amortized but tested for impairment at least once a year. In this test, goodwill is allocated to cash-generating units (CGU) and, if impaired, is written down unscheduled. In our many years of specialized experience, we combine expertise in international accounting with valuation know-how to perform goodwill impairment tests according to IFRS and HGB.
- Identification and composition of CGUs
- Preparation of impairment tests according to HGB
- Preparation of impairment tests according to IFRS
- Determination of cost of capital
Have your company valued in a legally compliant manner.
Do you want or need a legally compliant company valuation due to an upcoming change in your company structure? Then please make an appointment directly for an initial non-binding discussion.
Gläser & Gehrmann GmbH
Steuerberatungsgesellschaft
Caffamacherreihe 8, 20355 Hamburg
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