Valuations

The world is, sadly, full of mediocre valuations which waste time and lead to bad decisions. Our mission is to make the world a better place in this regard. One good valuation at a time.

Valuation is a process where the aim is to find out what a business or an asset is worth at a given time. Valuations continue to gain in importance in business, investing, accounting and taxation.

We conduct tens of valuations every year, covering businesses and different kinds of assets for a wide variety of purposes. Very often a valuation is part of a larger transaction or undertaking.

A good valuation requires understanding theories behind business and finance, rules, regulations and accounting as well as modelling skills. We at PwC are pretty good at all these. If we do not know something ourselves, we can easily find a colleague who’s an expert and willing to help.

The projects we have worked on have covered, for instance:

Valuations of companies and businesses
Fairness opinions
Building financial models or reviewing/auditing models built by others
Real estate and forestry valuations
Intangible asset, such as brands or technologies, valuations
Financial reporting valuations, such as purchase price allocations and impairment testing (IFRS 3 and IAS 36)
Valuations of options and incentive plans (including IFRS 2)
Tax related valuations
Dispute analysis