BVR releases updated data on identifiable intangibles

BVWireIssue #228-1
September 1, 2021

purchase price allocation, fair value measurements, identifiable intangibles

Data from almost 16,000 purchase price allocations (PPAs) are included in Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, 3rd edition, which has just been released. The guide includes useful life and value analytics for 18 types of identifiable intangibles and goodwill. The data covers PPAs from 2007 to 2019 and can help corroborate conclusions in a valuation analysis and assist preparers and reviewers of a useful life (amortization) estimate. Also, fully updated discussions give an overview of key accounting and intangible asset valuation guidance, insights on lifing, and an in-depth look at the five groupings of identifiable intangibles.

Raymond Rath (GlobalView Advisors), who acted as editorial advisor of the guide, conducted a webinar in which he discussed the data in the guide as well as his perceptions based on years of experience conducting and reviewing these types of engagements. You can view a recording of his webinar if you click here (free for holders of BVR’s Training Passport Pro).

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