Valuations

Accounting valuations

Andersen is a premier provider of independent valuations for accounting purposes.

‍

Our specialists can support your finance team(s) with solving complex accounting assignments such as Purchase Price Allocations and Impairment testing.

‍

In a Purchase Price Allocation, the purchase price is allocated to identifiable assets and liabilities post-transaction. Identifiable tangible and intangible assets are appraised by Andersen to determine their ‘Fair Value’.The residual value is allocated to goodwill (i.e. ‘Goodwill Allocation’).

‍

Andersen supports clients that prepare their consolidated financial statements post-transaction in conformity with accounting frameworks (such as IFRS and Dutch / U.S. GAAP) by combining intangible and tangible asset valuation expertise.

Impairment testing

‍

Goodwill Impairment Testing is to be performed annually. Impairment testing may be performed more often if it is likely that the fair value of a reporting unit is no longer greater than its carrying amount. Other assets need to be tested for impairment when certain triggering events are observed.

‍

Examples of triggering events are the deterioration of macroeconomic conditions, increased costs, declining cash flows, ongoing restructuring or possible insolvency, a sustained decrease in share price or the expectation of a divestment of a reporting unit.

‍

If impairment appears to be likely, you will have to consider an Impairment testing process. Collegium Advisors can add specialistic skills to your finance team such as financial modelling, forecasting and valuation of assets in combination with IFRS and Dutch / U.S. GAAP expertise.

Valuations for Restructuring and Insolvency

‍

We offer a range of restructuring and insolvency related valuation services for corporates, secured and unsecured lenders, bondholders and other stakeholders.

‍

At Andersen we provide opinions for strategic options, solvency analyses,the valuation of reorganization plans, valuations for fresh start accounting, collateral assessment, and/or asset values in the context of a restructuring under the WHOA rulings.

Tax valuations.

‍

Tax frameworks and strategies are becoming increasingly complex.Andersen supports clients in preparing tax strategies and structures while valuations play an important role. Many transactions require preparing valuations based on market- and fair value principles of legal entities, shares,assets or within inter-company transaction.

‍

We help our clients comply with complex tax requirements and remain compliant with tax authorities and other regulatory bodies. Our specialists have extensive experience working with the tax authorities to resolve valuation-related disputes. Should the need arise, you can also benefit from our global network, as we have tax professionals who are familiar with the regulations of most international tax frameworks.

‍

Together with our colleagues from Andersen’s tax advisory teams in the Netherlands and worldwide, we have the expertise required to navigate complex tax laws and shifting regulations. We provide valuations for post-deal accounting(Purchase Price Allocations), business and legal entity valuations, valuation of shares, the valuation of investment portfolios, and the valuation of intangible assets such as technology, know-how, patents, trademarks, tradenames, customer relationships, workforce in place, and goodwill.

Real Estate Valuation and Advisory

‍

Andersen in the Netherlands supports clients in commercial real estate transaction, real estate portfolio management and financing procedures.

‍

We deliver best-in-class services by combining our real estate expertise with strong capabilities in accounting, financing, and transaction advisory. Based on our analyses our clients can make informed decisions, pay or realize a fair price in a proposed transaction and stay compliant with applicable financing, accounting- and/or tax regimes. Our real estate valuations adhere to local tax and accounting standards,serving various purposes, including (re)financing, legal disputes, and tax and insurance requirements.

‍

In our transaction practice, Andersen guides you through every phase of a real estate deal—from origination and due diligence to negotiation and closing—ensuring a successful investment or divestment.

Fixed Asset Valuation and Advisory

‍

At Andersen, we collaborate with our network partners to provide robust fixed asset appraisals for transaction, accounting, and tax purposes. Our valuations encompass all asset classes, including machinery, equipment, and real estate, and adhere to all required regulations and certifications (RICS,ASA, etc.).

‍

Our comprehensive service capabilities allow us to combine tangible asset appraisals with valuations for accounting and transaction purposes. We deliver trusted asset values for purchase price allocations, impairment testing, and the calculation of asset retirement obligations.

‍

Additionally, we produce insurance appraisal reports for corporations,insurers, and underwriters based on the reproduction values of the assets in scope.

‍

Andersen is well-equipped to handle complex, multidisciplinary assignments. With our extensive experience, we possess a deep understanding of various valuation methods, frameworks, and applications. Upon request, we also offer asset advisory services, including technical and operational due diligence, asset reconciliation, and real estate advisory.

‍