This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Fair value centre - Valuation services for the private equity industry under IFRS and Lux GAAP | Brochure


Fair value in today’s world of accounting

Fair value centreThe adoption of International Financial Reporting Standards (IFRS) and the success of private equity funds, which is evidenced in Luxembourg through the rapid growth of SICARs and SIFs, are triggering valuation issues of assets for which there is no established market.

Following the recent issuance of the Luxembourg CNC 2-1 position paper on article 317.3 (c), SOPARFIs will be requested to report investments at fair value or at least to disclose fair value in the notes to the annual accounts, if they wish to benefit from consolidation exemption.

In this context, it becomes increasingly important to accurately understand the dynamics of fair value measurement and to have access to relevant expertise and resources.

We have a proven track record in helping our clients to handle a wide variety of fair value related issues such as goodwill impairment tests, unquoted or illiquid company valuations and intangible asset valuations, e.g. brands, licenses and customer portfolios.

Page Last Updated



Stay connected:
Get connected
Share your comments
More on Deloitte Luxembourg
Learn about our site

Recently published