Best practices

Best practices refer to the methods, standards and approaches recognised as optimal in a professional field, codified through collective experience and formalised by reference bodies — IVSC for valuation, ACFE for fraud examination, AFIC/France Invest for private equity. In business valuation, best practices govern method selection, WACC construction, hypothesis documentation and presentation of value conclusions. Their application is essential for the defensibility of conclusions before auditors, courts and tax authorities — particularly in PPA and fiscal valuation contexts.

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Example: in a post-acquisition PPA, Hectelion applies IVSC (International Valuation Standards Council) best practices to identify and value acquired intangible assets: method selection by asset type, discount rate documentation and WARA consistency check. The resulting report withstands auditor review and supports the IFRS 3 accounting treatment.

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All Hectelion valuation engagements are conducted in accordance with IVSC standards and recognised professional best practices, ensuring defensible conclusions in all circumstances.