On April 9, 2026, the Institute of Public Auditors in Germany (IDW) released the revised edition of its key valuation standard “Principles for the Performance of Business Valuations” (IDW S 1, version 2026).
The updated standard clarifies current valuation principles, incorporates insights from professional practice, and reinforces the professional responsibility of the valuer. Key amendments include the introduction of the new value concept of the plausibilised decision value, the specification of requirements for the assessment of business plans, and adjustments concerning the treatment of market prices and deviations required by law.
The full press release is available on the IDW website in German language.
