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Global BVU News and Trends June 2024

Business valuation news from a global perspective.

Global BV News: PPAs in India

Almost a third (28%) of the enterprise value of acquired companies in India was allocated to identified intangible assets, and 35% was attributable to goodwill, with the allocation varying considerably from industry to industry, according to an EY study on purchase price allocations (PPAs).

Bankruptcy Court Uses Purchase Price Allocation to Determine Value

In the case of In Re S-Tek 1, LLC, the Bankruptcy Court utilized the purchase price allocation (PPA) as a reference to determine some of the values of specific assets as of the date of the purchase transaction, which led to some interesting results.

BV News and Trends July 2022

A monthly roundup of key developments of interest to business valuation experts.

BV News and Trends May 2022

A monthly roundup of key developments of interest to business valuation experts.

PPA breakdown for air freight and logistics firms

Goodwill represents 56% of the purchase price in recent transactions in the air freight and logistics industry, reports Valuation Research Corp. (VRC).

Houlihan Lokey updates its PPA study

Analysts at Houlihan Lokey have released its 2019 and 2020 Purchase Price Allocation Study, which examines key data points of purchase price allocations (PPAs) recorded by U.S. public registrants.

Benchmark Data on Contract-Based Intangible Assets and Remaining Useful Lives

Many contract-based relationships represent identifiable intangible assets that require valuation apart from goodwill. The data here are from the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, which includes data from almost 16,000 purchase price allocations.

Updated Data Help Appraisers With RULs of Intangible Assets

To estimate the expected remaining useful life (RUL) of an intangible asset, it can be helpful to see how other appraisers have assigned RULs to similar assets in the subject industry. Data on 18 identifiable intangible types (also broken down by industry) culled from almost 16,000 purchase price allocations (PPAs) have been assembled into the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations.

BV News and Trends October 2021

A monthly roundup of key developments of interest to business valuation experts.

New course on intangibles debuts at the October ASA conference

A new advanced course on the valuation of intangible assets will make its debut at the ASA International Appraisers Conference in Las Vegas.

BVR releases updated data on 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.

Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations

Join Ray Rath for key insights on the determination of the economic and useful (amortization) lives for intangible assets. The course provides an overview of key accounting guidance pertaining to the valuation of intangible assets. A detailed focus on the estimation of an economic life for intangible assets is included. The event will also include insights on industry-specific factors impacting the valuation and economic lives of different types of intangible assets. A discussion of purchase ...

Sneak preview of updated data on identifiable intangibles

Get an advance look at the new edition of a guide that analyzes data on the useful lives of intangible assets culled from over 15,000 purchase price allocations.

Global BVU News and Trends September 2020

Business valuation news from a global perspective.

Valuers Stand Ground in Clash Over Purchase Price in SPAC Merger

A recent SPAC merger triggered a strong disagreement between a national valuation firm and the merged entity over the fair value of equity consideration issued for the target company. A special purpose acquisition company (SPAC) is a shell company that raises capital in an IPO and then acquires an operating company to form a new merged entity.

Global BV News: Pretransaction PPAs increasing in GCC region, says Deloitte report

The growing importance of intangible assets has triggered an increased number of stakeholders from within the Gulf Cooperation Council (GCC) requesting a pretransaction purchase price allocation analysis, according to a new report from Deloitte Middle East in collaboration with the Saudi Authority for Accredited Valuers (TAQEEM).

Understanding Tax Amortization Benefit Considerations and the International Impact

When valuing a foreign target company in the context of a purchase price allocation, the local tax rules within the company’s jurisdiction often go unnoticed, but they should be considered and applied pursuant to the acquisition structure.

Valuation trends and issues in the information/media sector

Separately identifiable intangibles are making up a bigger portion of the purchase price allocations for the big deals in the media sector, though practices vary widely, reports Grant Thornton in their new ‘What’s Been Happening in Media M&A’ white paper.

VRC Mixes Valuation Work With Giving Back to the Profession

Senior members of Valuation Research Corp. (VRC) give an update on the firm’s work in M&A advisory, transactions, portfolio valuations, and more, but they also talked about the role the firm plays in the development of the valuation profession itself.

The Legend of Weighted Average Return on Assets and Benchmarking Purchase Price Allocation Data

The author's research shows that only current assets, non-competes, and customer relationships have any predictability to WACC in limited industries. In general, when intangibles have significance, their coefficients are negative, which reduces WACC and implied risk. This finding supports the claim by Lev and Gu (2008) that intangibles are important assets, which reduce, not increase risk. The concept that intangible always should have a premium above WACC is unfounded, and the premise of ARM 34 that intangibles are ancillary assets is outdated. The author suggests and alternative method to use purchase price allocation data to support the selection of premiums above WACC.

Tips and Takeaways From the NYSSCPA BV Conference

BVU attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City. As usual, it was an excellent conference, and here are a few takeaways from the sessions.

Tips and takeaways from the NYSSCPA BV event

BVWire attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City.

Earnouts and the Monte Carlo Method: Practice Tips for Implementation

Practice tips to use when implementing a Monte Carlo method (MCM) analysis to value earnout rights or obligations, plus a brief overview of earnout provisions and the MCM.

Nursing Home Valuation Must Separate Real Estate From Business Activity

In tax assessment dispute involving nursing home, high court says where facility performs business activity and real estate activity, tax appraisal must separate business value from real estate value; Board of Tax Appeals failed to ensure proper allocation of sales price among assets.

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