Investment-related valuation occasions are found in the regulations of both German GAAP (HGB) and IFRS.

Pursuant to Section 253 HGB, investments have to be accounted for at acquisition cost on initial recognition and are not subject to regular depreciation. Instead, they have to be subjected to annual impairment tests and written down where appropriate.

IVC Independent Valuation & Consulting assists you with determination of the acquisition cost of an investment by performing the appropriate valuations. Additionally, we conduct impairment tests within the scope of the preparation of annual financial statements under consideration of the requirements of the relevant IDW Statement of Position on Accounting: Application of the principles of IDW S 1 in the valuation of investments and other company shares for the purpose of annual financial statements under HGB (IDW RS HFA 10).