{"id":4291,"date":"2021-03-21T14:47:20","date_gmt":"2021-03-21T13:47:20","guid":{"rendered":"https:\/\/www.consimp.it\/?page_id=4291"},"modified":"2021-05-17T16:35:12","modified_gmt":"2021-05-17T14:35:12","slug":"balance-sheet-measurements","status":"publish","type":"page","link":"https:\/\/www.consimp.it\/en\/services\/balance-sheet-measurements\/","title":{"rendered":"Business Valuation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4291\" class=\"elementor elementor-4291 elementor-2748\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5be9e420 brk_page_title_section_2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5be9e420\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3dd2788\" data-id=\"3dd2788\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ac8d552 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5ac8d552\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Business Valuation<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d01aac0 brk_servizi_section elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d01aac0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-44236de3 brk_servizi_column\" data-id=\"44236de3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10d8aa6f elementor-widget elementor-widget-image\" data-id=\"10d8aa6f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"181\" height=\"180\" src=\"https:\/\/www.consimp.it\/wp-content\/uploads\/2021\/01\/valutazioni.png\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e55feea brk_servizi_text elementor-widget elementor-widget-text-editor\" data-id=\"e55feea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><h5><span style=\"color: #993366;\" data-contrast=\"none\">Balance sheet measurements<\/span><span data-ccp-props=\"{\">&nbsp;<\/span><\/h5>\n<p>The life of a company is studded with events which may require, for different reasons, the valuation of the worth of a company, company branches or specific business assets, and especially as regards immobilised capital.&nbsp;&nbsp;<\/p>\n<p>In particular, the preparation of the balance sheet, especially if drawn up in accordance with IAS\/IFRS criteria, will often require recourse to an independent expert for the performance of company valuations.&nbsp;&nbsp;<\/p>\n<p>Similarly, extraordinary transactions and their accounting rules may require a valuation of the carrying amount of acquired businesses or individual intangible assets.<\/p>\n<h5><span style=\"color: #993366;\" data-contrast=\"none\"><br>Consimp\u2019s role<\/span><span data-ccp-props=\"{\">&nbsp;<\/span><\/h5>\n<p><span data-ccp-props=\"{\">Consimp\u2019s professional staff will handle the valuation of enterprises, companies or company branches as well as individual intangible assets while continuously providing:<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Assistance in performing, revising or updating shareholding or CGU (Cash Generating Unit) impairment tests using a specialized database at Consimp\u2019s disposal;<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">The identification and measurement of the value of intangible assets in the framework of PPA (Purchase Price Allocation) in accordance with IFRS 3 international accounting standards or according to GAAP accounting standards with regard to the allocation of consolidation differences or merger deficits;&nbsp;<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">The determination of the carrying amount of intangible assets in accordance with revaluation rules;<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Valuations of shareholdings (including minority shareholdings), of companies or company branches subject to possible extraordinary financial operations (e.g. acquisitions) or legally required valuations (conferments, restructurations, shareholder withdrawals);<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Opinions as to the fairness of the acquisition price of shareholdings or businesses, as also to confirm the appropriateness of values attributed to intra-group transactions;<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Opinions on the fairness of share swap ratios in the event of company mergers.&nbsp;<\/li>\n<\/ul>\n<h5><span style=\"color: #993366; font-family: inherit; font-size: 1.25rem;\">Tax valuations<\/span><\/h5>\n<p><span data-contrast=\"none\">Also the correct application of tax rules or a balanced recourse to tax benefits, from time to time made available, will increasingly call for tax advice which, in its turn, should be supplemented by valuation skills.<\/span><span data-ccp-props=\"{\">&nbsp;<\/span><\/p>\n<h5><span style=\"color: #993366;\" data-contrast=\"none\">Consimp\u2019s role<\/span><span data-ccp-props=\"{\">&nbsp;<\/span><\/h5>\n<p>Members of the professional staff have significant experience in measuring the economic contribution of intangible assets of patent box projects defined in ex parte discussions with different Regional Directorates of the Inland Revenue Service (office of Milan and the North Eastern offices ).&nbsp;<\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">They also conduct analyses on transfer pricing and prepare the formal documentation necessary for compliance with OECD guidelines.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-110c1e2 elementor-align-center brk_btn_back elementor-widget elementor-widget-global elementor-global-4230 elementor-widget-button\" data-id=\"110c1e2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/www.consimp.it\/en\/servizi\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Services index<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Balance sheet measurements&nbsp; The life of a company is studded with events which may require, for different reasons, the valuation of the worth of a company, company branches or specific business assets, and especially as regards immobilised capital.&nbsp;&nbsp; In particular, the preparation of the balance sheet, especially if drawn up in accordance with IAS\/IFRS criteria, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4164,"menu_order":70,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Business Valuation - Consimp<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consimp.it\/en\/servizi\/valutazioni\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business Valuation - 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