One of the more complex areas for practitioners to master is the U.S. accounting standards and generally accepted accounting principles surrounding an acquisition, and the initial measurement and recognition of identifiable intangible assets. While not all valuation professionals practice in fair value, those who do, understand the technical nuances and practical experience that makes this niche so rewarding. With an increase in M&A activity, demand for purchase price allocations (PPAs) has grown and there may be more opportunities for appraisers to take on PPA engagements.

In this new report, Case Studies in Purchase Price Allocations, experts Nathan DiNatale and Mark Zyla discuss the common approaches to valuing intangibles, considerations in modeling the calculations, and how to interpret the conclusions. It sparks thought and provides insight for those valuation professionals who are interested in providing fair value services related to business combinations. This must-have reference, which includes a case study, navigates readers through performing fair value engagements, reviewing client reports, and how to maintain quality in reporting.