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Change in perspective when determining an appropriate settlement for minority shareholders

  • The latest DVFA best practice recommendations published on company valuations aim to increase capital market efficiency. They are based on the assumption that as a result of statutory regulations a company should not be valued from the perspective of the existing shareholders but from the perspective of a market typical transferee of the whole concern. This change in perspective reduces valuation differences in how to proceed with the fairness opinion, purchase price allocation (PPA) and impairment test and puts an end to Germany’s own system of company valuation.

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Metadaten
Document Type:Article
Language:English
Author:Bernhard SchwetzlerORCiD
Chairs and Professorships:Chair of Financial Management
URL:http://www.dai.de/internet/dai/dai-2-0.nsf/0/29256DDC1423A2ADC12579BA003F05E2/$FILE/923CE51D81E428B2C12579BA0029D336.pdf?openelement&cb_content_name_utf=Finanzplatz%202_2012%20Nachhaltigkeit%20und%20CSR.pdf
Year of Completion:2012
Note:
In: Finanzplatz, (2012) 2, 31