Case Studies in Purchase Price Allocations

November 2016 PDF (58 pages)

Business Valuation Resources, LLC

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.

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Highlights of the report include:

 

  • Get a thorough understanding of business combination and relative fair value measurements - this report provides an overview of ASC 805 Business Combinations and ASC 820 Fair Value Concepts with guidance on the unique elements to consider when determining the fair value of identifiable intangible assets acquired and liabilities assumed in a business combination, including transaction structure, market participants, and “most advantageous market”

  • Practical step-by-step insight - the experts walk readers through a case study of an acquisition that involves identifying and estimating the fair value of intangible assets in a business combination with important tips on the main issues that can trip you up when preparing these types of valuations

  • Increase opportunities for your firm to take on PPA engagements: Get a kick-start on understanding how to provide fair value services related to business combinations

Table of Contents

  • Introduction
  • Chapter 1.  Overview of ASC 820—Fair Value Concepts
  • Chapter 2.  Overview of ASC 805—Business Combinations
  • Chapter 3.  Defining Typical Intangible Assets
  • Chapter 4.  Valuation Methodologies for Intangible Assets
  • Chapter 5.  Purchase Price Allocation Case Study