« The Comparables »

The method called « comparables transactions » consists of searching, identifying and determining the « best available information » based upon « latest transactions about similary assets in the same sector » (source International Accounting Standards IAS 36.27).

    When can Comparables
    Transactions be most useful?

  • During a financial valuation for an acquisition, a transfer, or during a technology, trademarks or software finance to back up a negociation
  • In case of valuation of transfer price (intragroup)
  • In case of IAS 36 to give proof of assets depreciation

    Our sources of Comparables
    are notably:

  • General databases
  • Sectorial databases
  • Caselaw databases
  • In-house information

To search out comparables is a way to obtain strategic information, either in sectorial databases, or financial databases, or in patents/trademarks databases for intangible assets.
Comparables transactions can be very useful for financial communication or good relationships with Tax Administration.