We are familiar with the standards relevant to the accounting of financial instruments (IAS 32, IAS 39, IFRS 7) and all related issues regarding presentation, recognition, valuation and explanatory notes.

IVC Independent Valuation & Consulting assists you with the accounting of financial instruments including differentiation of financial liabilities from equity instruments as well as the reflection of hedge accounting in the balance sheet.

We are versed in both the implementation of the standards for identifying financial instruments and in all relevant valuation issues, e.g. in the form of option valuations, and advise on the accounting consequences of the exercise of valuation choices and scopes of discretion.