Your Team when it matters.

ACB Valutazioni comprises a unique team of professional accountants and valuation experts with decades of experience.

Our mission is to provide clients with robust business valuation, to inform their judgement around critical or unreversible decisions.

Valuation services can be clustered into two subgroups: (i) recurring, low value add valuations, and (ii) bespoke, critical, high value-added valuations.

ACB Valutazioni provides solely high value-added valuation services due to:

  • the seniority and diverse competencies of its professionals (business consultants, corporate finance professionals, tax experts on one side and valuation experts on the other side);
  • the rigorous application of the International Valuation Standards (IVSs) and the national ones (PIVs) ;
  • a thorough analysis and the selection of appropriate value drivers, aligned to the specificities of the business model of each target company, coupled with the right valuation techniques and tools commanded by the circumstances ;
  • thorough sanity checks of the results and their representation

High value-added valuations are considerate judgments formulated by seasoned professionals on the back of experience, competence, and intuition rather than artificially intricate numerical exercises.

TEAM

ACB Valutazioni is a company made up of twelve leading accountant firms operating nationwide with more than 30 years of experience together with Prof. Mauro Bini, one of the leading business valuation experts in our country, who directs and coordinates the analysis, modeling and research structure.

The combination of professional and academic skills allows ACB to assemble bespoke teams based on our clients’ needs. Accordingly, our teams are able to deal with very specific contexts and local topics, and at the same time they master the most sophisticated frameworks internationally accepted.

OUR CLIENTS
We deliver a diverse set of valuation services to support a broad base of customers, catering to a diverse set of needs:

Corporates:

  • Strategic investment and divestment decisions;
  • Assessment of family estates and intergenerational ownership transfers;
  • Business restructurings, capital structure optimizations;
  • Valuations in the context of taxable transactions.

Managers, audit, and supervisory bodies:

  • Fairness opinions;
  • Assessment of arm's length principle in related-party transactions;
  • Appraisals for accounting purposes (Impairment Test, Purchase Price Allocation, ecc.).

Bankruptcy trustees and/or corporate restructuring advisors:

  • Valuation of businesses as going concerns or business units in the context of forced, accelerated or court-mandated disposals.

Banks, financial institutions, trusts and family offices:

  • Restructuring plans assessment;
  • Valuation of financial instruments
  • Valuation of equity stakes in private companies;
  • NPLs portfolios valuation;
  • Valuation of non-performing loans and collaterals.

Insurance Companies:

  • Equities' and bonds' portfolios assessment;
  • Appraisals for accounting purposes (Impairment Test, Purchase Price, Allocation, etc.).

Judicial authorities:

  • Appraisal of contributions in kind;
  • Fairness opinion of share-for-share swap;
  • Company valuations
  • Assessment and review of company valuations ;
  • Valuations within judicial proceedings

THE COMPETITIVE ADVANTAGE

ACB Valutazioni’s competitive edge draws from the multidisciplinary experience of its members who are able to analyze, understand, and represent different business models depending on the peculiarities of the target company and the purpose of the valuation.

Not only our competitive advantage allows us to portray the most accurate value depending on its purpose, but it also allows us to reconcile different value configurations.

The value of any business is closely linked with its ability to produce income, its growth potential and its risk profile. Different valuation objectives, however, may lead to different outcomes depending on the stakeholder's prospective be it the one of current owners, of a new shareholder, of market players, of a strategic buyer, or of a financial investor.

OUR APPROACH

ACB Valutazioni accepts assignments only when it deems that its skills allow for an adequate project delivery, taking into account the complexities and critical aspects of the situation at hand. It can involve teams with all the different facets of expertise needed to provide credible and reliable valuation analyses.

Prior to accepting any engagement, we walk clients through the three main areas of risk underlying any valuation:

  • Risks intrinsic to the business or asset under review;
  • Risks connected to the lack of a complete information set;
  • Risks connected to the valuation process itself.

As intrinsic business risks cannot be eliminated we discuss with clients ways to mitigate it, to perform a robust valuation exercise:

extracting all the relevant information through an in-depth analysis performed by professional advisers;

selecting and tailoring the valuation frameworks to the specifics of each valuation.

Our approach does not conceal complexities, but rather deals with them transparently through an open communication with the relevant stakeholders (board members, supervisory board members, courts, financial market authorities, tax authorities, legal consultants, and audit firms).

INDEPENDENCE

Our members comply with all the regulations and ethical standards mandated by the umbrella body of Italian Accountants (Consiglio Nazionale dei Dottori Commercialisti) by virtue of their affiliation to the aforementioned body. Furthermore, our members voluntarily adhere to an additional regulation that guarantees independence, objectiveness, and freedom from outside influences.

Our economic offers are based on such principles and they are in line with industry-wide best practices.

OUR NEWSLETTERS

READ THE LATEST NEWSLETTER
NEWSLETTERS ARCHIVE

To directly receive the monthly newsletter "Idee di Valore" and other information regarding the world of valuations, you can fill out the registration form by selecting the "Subscribe" button:

SUBSCRIBE

Cookie Policy

This site uses cookies to provide services that improve the user browsing experience : - We use anonymous navigation cookies, which are necessary to allow users to navigate correctly, use all features and access secure areas. - We use analytical cookies in a purely anonymous form to better understand how our users use the website, to optimize and improve the site, always making it interesting and relevant to users. - No user preference statistical cookies are used. Further detailed information is available by consulting the cookie policy document.

Cookie Policy