Houlihan Lokey has completed its “2014 Purchase Price Allocation Study,” analyzing the portion of purchase consideration allocated to tangible assets, intangible assets, and goodwill in merger and acquisition transactions completed by U.S. public acquirers during 2014. In this 14th annual edition of the study—which is complimentary—Houlihan Lokey reviewed public filings for a total of 1,265 completed transactions. Several statistics, other data, and a comparison to certain 2013 results are provided.
During a recent webinar on purchase price allocation, Nathan DiNatale (SC&H Group) mentioned that it is a “really a great study that they put together on an annual basis. I would recommend getting this study every year because the content is excellent to use in comparing purchase price allocations.”