INTANGIBLE ASSETS IN PURCHASE PRICE ALLOCATION (PPA)
PPA allocates purchase consideration paid for acquired company to its Tangible and Intangible Assets
Mergers & Acquisitions can trigger many financial and tax reporting requirements for companies. Purchase Price Allocation (PPA) analysis is required in financial and tax reporting requirements under IND AS, IFRS and US GAAP. Company is required to report the fair value of assets and liabilities acquired in their financial statement. PPA is an allocation of the total purchase price or total purchase consideration to the individual assets and the individual liabilities included in the acquisition deal.
Total purchase consideration paid for Value of Tangible Assets, Value of Identified Intangible Assets and Goodwill.
Value of Tangible Assets includes:
- Fixed Assets
- Working Capital
- Cash & Cash Equivalent
- Other Assets
Value of identified Intangible Assets includes:
- Marketing related Intangible Assets
- Customer related Intangible Assets
- Distributor related Intangible Assets
- Contract related Intangible Assets
- Other Intangible Assets
We can shake hand with clients by:
- Providing expert advice in the acquisition process through an extensive analysis.
- Identify intangible assets acquired as part of business combination under accounting and taxation framework.
- Performing PPA exercise based on assets and liabilities acquired as part of a business combination.
With expert knowledge in Valuation, Accounting, Tax and Investment advisory, we offer advice on the PPA process and the identification and valuation of intangible assets.
