Now in its newly released third edition, Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations offers data on 18 categories of intangible assets including goodwill. The current update analyses more purchase price allocations (PPAs) than ever before (now 16,000 total); includes new and expanded charts and tables and a compilation of reported, vetted, and carefully analyzed data; and focuses on useful lives of intangible assets.

The data cover PPAs from 2007 to 2019 and can help corroborate conclusions in a valuation analysis and assist preparers and reviewers of a useful life (amortisation) estimate. Also, fully updated discussions provide current summaries of intangible asset valuation guidance, after all the regulatory oversight since Brexit and COVID-19. Raymond Rath (GlobalView Advisors) served once again as the editorial advisor of this BVR guide.