What does IDW S5 say about brand valuation in DACH M&A, and where does the DACH standard differ from US/UK practice?

IDW S5 provides German professional guidance for valuing intangible assets, including brands, with strong emphasis on transparent assumptions, plausibility, and separation from goodwill. DACH practice can be more conservative and documentation-heavy than some US/UK deal materials. In M&A, the practical issue is still the same: isolate brand-specific cash flows, support royalty rates, useful life, tax effects, and discount rate.