Purchase Price Allocation

The allocation of the purchase price corresponds to the recognition of assets and liabilities acquired in their discretion to fair value and the allocation of residual goodwill as required by IFRS 3 (Revised) and IAS 38 for business combinations.
Introduction
  • Notion of value and price
  • Presentation of the typology of intangible assets
  • Presentation of the assessment methods of intangible assets (income approaches, the market and costs)
 
Estimated market value of an intangible asset
  • Income approach: understand the different existing methodologies, analysis forecasting, determining the valuation parameters, estimate revenues attributable to the asset
  • Market approach: research comparable transactions, calculation of multiple
  • Cost approach: estimate the costs related to the asset (creation costs, cremplacement ...)
  • Identify the value of the asset
 
Principle of Purchase Price Allocation (PPA) under IFRS 3
  • Principe of PPA
  • Identification of intangible assets
  • Evaluation of intangible assets and estimates of residual lifetimes
  • Impact of PPA results of work on the results of the company
Duration: 1 day - 7 hours
Price HT: € 1,050 (meals included)
Location: Paris
 
Speaker:

Olivier Schwab