Well-founded strategic decisions
Integrating an acquisition or investment in the financial statements? Or testing the acquisition or asset for an impairment? Both cases can severely impact the financial statements and their users. The valuation activities ensure a correct integration in the financial statements, in order to inform the users correctly.
Would you like to have more information on business valuation, mergers or acquisitions? Or would you like to involve someone regarding your strategic decision? Please, do not hesitate to contact us!
Supreme’s assistance
Supreme can assist you with financial reporting in the following ways:
- Purchase price allocation (RJ 216 or IFRS 3);
- Impairment calculations (IAS 36, RJ 120 and RJ 121);
- Fair value of investments (IFRS 13 and IPEV); and
- Incremental borrowing rate (IFRS 16).
The outcome
Besides the guidelines from the International Valuation Standards and the Dutch Institute for Register Valuators, the activities should be in compliance with the International Financial Reporting Standards (IFRS), the Dutch “Richtlijnen voor de Jaarverslaggeving” (RJ) or the International Private Equity and Venture Capital Valuation Guidelines (IPEV). Consequently, the results will be in accordance with the applicable guidelines and you will be assured of the correct information provision to the users of the financial statements.
Recent assignments
Acquisition
Regarding an intended sale of shares, Supreme guided the entire acquisition on behalf of the sellers.
Purchase price allocation
After acquiring the company, the acquisition needed to be incorporated into the financial statements. Supreme drafted the purchase price allocation.
Independent valuation
Due to a dispute between two shareholders regarding the price of the shares to be transferred, the interim board member asked for a valuation. Supreme drafted an independent valuation.