Wissenswert KFS / BW 1 E 8 - Recommendation of liquidation value as lower value limit

With Recommendation E 8 on the liquidation value as the lower value limit, the Professional Committee for Business Administration specified the requirements for liquidation value determination contained in the Standard for Corporate Valuation KFS / BW1. Accordingly, a “liquidation concept” has to serve as the basis for liquidation planning. Individual key points of the recommendation should also be taken into account in the preparation of a liquidation status * under insolvency law.

* see also Going concern in crisis ( Jaufe , Nunner -Krautgasse, Schummer) .