The Center for Financial Reporting and Valuation is a consultancy specializing in accounting-related valuation and IFRS reporting. The focus is on providing support in carrying out impairment tests in accordance with IAS 36, purchase price allocation in accordance with IFRS 3 and the valuation of intangible assets in accordance with IAS 38. In this context, the CFRV also supports its clients with inquiries from the German Financial Reporting Enforcement Panel (FREP).