About Darian

Suntem soluția eficientă în oferirea de servicii complexe de evaluare și consultanță pentru clienții corporativi. Echipa noastră de specialiști asistă clienții în soluționarea diverselor spețe cu impact fiscal.

Control vs lichiditate în vânzarea unei afaceri

When dealing with the sale of their own business, entrepreneurs come to face two of the most controversial topics in estimating the value of a business and understand that between the two, there is a one-way relationship—control affects marketability, but marketability does not affect control. The minority stakeholder may benefit from as much [...]

By |2019-10-14T07:35:36+00:00October 11th, 2019|Smart Facts|0 Comments

The lawyer – expert team can successfully resolve legal conflicts

It is true that a well-trained and experienced lawyer can "direct" the path of a trial in the winning direction, but especially in commercial cases, where the level of information to be processed abounds not only quantitatively, but also in terms of the multitude of fields to which they refer, the presence of one or [...]

By |2019-10-04T11:52:30+00:00October 4th, 2019|Newsflash|0 Comments

Historical cost vs. revaluation: risks and consequences

Entrepreneurs who focus exclusively on a substantial dividend level, use the historical cost as base for the valuation of assets. Those who want to accumulate capital for the development of the businesses use the revaluation model based on fair value. Effects: the first make profit for a period and then risks financial difficulties, [...]

By |2019-09-27T13:39:17+00:00September 25th, 2019|Smart Facts|0 Comments

Valuation of equipment / machinery import as contribution in kind

The contribution in kind, with equipment or machinery, to the capital of the Romanian subsidiaries by the foreign parent companies and their recording in the accounting ledgers, is made based on a report made by a Romanian authorized valuer, even if there is a valuation report made in the country of origin of [...]

By |2019-10-04T11:13:25+00:00September 18th, 2019|Smart Facts|0 Comments

Factors to be weighted in M&A’s transactions

Strategic corporate buyers are paying a few percent points more for their aquisitions (publicly traded companies) compared to going-private transactions, while financial buyers (portfolio administrators) are likely to pay less. Nevertheless, the transaction price remains subject to the ability of the M&A consultant searching for adequate potential buyers.

By |2019-10-04T11:11:12+00:00September 13th, 2019|Smart Facts|0 Comments

Lenders perspective on market value methodology

Institutional creditors avoid acknowledging that some assets - cash generating units - do not have a market value in the basic sense. These assets rather have a fair value, resulting from an average degree of return, which can be the basis of the lending decision.

By |2019-10-04T11:09:05+00:00September 4th, 2019|Smart Facts|0 Comments

Commercial & offices real estate market outside Bucharest

The maturity of the real estate market in Romania is also shown by the fact that, for offices or commercial buildings in the first rank cities (Timisoara, Cluj-Napoca, Iasi) the return on investment is lower by about 1 percent than in the capital, just like it is also happening in other comparable European [...]

By |2019-08-20T08:31:25+00:00August 16th, 2019|Smart Facts|0 Comments

Risks in implementing the acquisition of commercial real estate

Potential risks in implementing the acquisition of commercial real estate, the necessity of reviewing the transaction documents by a specialist. When purchasing a software company, purchasers must verify the IP rights over the software, databases, domain names, trademarks and insignia used, and the storage medium through which the software is provided (servers, cloud, [...]

By |2019-08-12T09:18:42+00:00August 12th, 2019|Smart Facts|0 Comments

Tax Optimization vs Tax Planning

Companies are looking for tax optimization solutions in order to obtain competitive advantages. However the optimization should not be the target, but a tax planning involving an in-depth analysis of the company, of medium and long-term objectives,and favorable tax provision which it can benefit from. Tax optimization could be considered as a dishonest [...]

By |2019-08-06T13:55:28+00:00August 2nd, 2019|Smart Facts|0 Comments