Module V· DACH Specifics in M&A AccountingIntermediate

Question

What is IDW S5, and when do you use it in DACH deals?

Answer

IDW S5 is German valuation guidance for intangible assets. It is relevant for PPA, brand valuation, customer relationships, technology, and impairment or transaction support in DACH contexts. It emphasizes transparent assumptions, valuation method selection, useful life, and separation from goodwill. Use it when intangibles are material or audit defensibility matters.

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