Erfahrungen & Bewertungen zu JASPER Rechtsanwälte

Valuation and accounting law

Valuation of real estate

 

Property values must be up-to-date and reliable. You need precise values for
- the purchase and sale,
- the analysis and improvement of real estate portfolios,
- private-law reorganisation of public housing stock,
- balance sheet presentation of property assets and
- the procurement of credit.

We prepare expert opinions and appraisals for you, either ourselves and/or through our cooperation partners. We index and update submitted valuations and check professional appraisals for plausibility.

Reasons for property valuations can be
- Transaction (share/asset deal)
- Lending and borrowing
- Portfolio optimisation/asset management
- Accounting (HGB or IFRS)
- Taxation
- Project Development
We create valuations for you according to
National standards:
- Market value/market value according to BauGB (in conjunction with ImmoWertV)
o Comparison value
o Material value
o Earning power
- Mortgage lending value according to PfandBG (in conjunction with BelWertV)

International standards:
- Market Value/Fair Value
- Estimated Rental Value
- Vacant Possession Value
- Reinstatement Costs
- Depreciated replacement costs
- Land Value
- (German) Mortgage Lending Value
Valuation objects are
- Land or equivalent rights including buildings
- Residential and commercial real estate (office, retail, production and industry)
- public buildings (schools, hospitals, community centres etc.)
- special-purpose properties (hotels, care and senior citizens' properties, logistics centres etc.).

Accounting under IFRS and HGB

We advise on the accounting and valuation of real estate assets. This can have a significant impact on the asset, financial and earnings position of a company if the proportion of balance sheet assets is correspondingly high. Potential for improvement must be identified.

Real estate-specific fields of consultancy in the context of accounting may be
- Classification of property (IAS 2, IAS 11, IAS 16, IAS 40, IFRS 5)
- Classification of leases (IAS 17)
- Examination of voting rights
- Accounting
- Allocation of land and buildings
To this end, we work closely with auditors in an interdisciplinary, profitable and very successful manner.