Mastering complex tasks competently
International and national accounting make it necessary in the case of the acquisition of a company or also for mergers of companies to allocate the purchase price to the assets and debts acquired. This allocation becomes due as of the point in time of the first-time inclusion in the consolidated financial statements.
In particular intangible assets, such as customer relations, patents, trademarks etc. can considerably increase the value of the company acquired. Identifying these assets so far not shown on the balance sheet and valuing them at the market value is a particular organisational and technical challenge for which our experts support you competently. We handle, among other things, the detailed analysis of the underlying business model.
The values and parameters determined within the scope of the purchase price allocation (PPA), e.g. useful life and the residual value of goodwill can have major effects on the future financial position and results of operations of the company preparing the balance sheet. At the same time, purchase price allocation provides the opportunity to compare the advantages of acquisition with other transactions.
Due to the financial significance it is advisable to mesh the purchase price allocation closely with the financial due diligence during the acquisition process.
Here you can rely on our comprehensive expertise, many years of experience and our specialised expert knowledge.
Capital market relevance
Corporate acquisitions are particularly focused on by investors, banks or also regulatory bodies. Therefore a purchase price allocation must be carried out and documented completely in accordance with the accounting standards.
It is recommended that an expert third party should be involved for implementation and an expert opinion.
The PKF experts assist you with:
- Implementation of the purchase price allocation and documentation by means of expert opinions
- Analysis of financial impact on the company preparing the balance sheet already before acquisition of the company
- Discussion of the results of the PPA with the annual auditor
- PPA accounting (push-down)