Valuation News – September 2024

In our current 42nd issue of Valuation News, we have prepared three topics for you. Firstly, we present the Exposure Draft published by the IASB in March 2024 regarding the planned amendments to IFRS 3 (Business Combinations) and IAS 36 (Impairment of Assets). The following article picks up on the topic of employees from the last issue and now looks at the procedure for determining the fair value of different employee participation programmes. Finally, we show you why the IRR analysis and the WARA analysis are regularly carried out as part of the purchase price allocation to compare the capital applied in the valuation and to check the plausibility of the overall value.