Global IFRS 3 PPA Certification Program
Case Study: PPA for a Cross-Border Acquisition under IFRS 3 Introduction: Global IFRS 3 PPA Certification Program The complexities that are presented by cross-border acquisitions are beyond traditional PPA. The disparities in the accounting activities in the local areas, exchange rate, taxation systems, legal systems form hurdles in the establishment of reasonable values of such […]
Accredited Intangible Assets Valuation Course
Case Study: PPA for a Technology Start-Up with Intangible Assets Introduction: Accredited Intangible Assets Valuation Course The reason behind the uniqueness of technology start-ups as targets of acquisition is that they are highly dependent on intangible assets as opposed to physical property. In such situations Purchase Price Allocation (PPA) can be very instrumental in ensuring […]
Accredited IFRS 3 PPA Certification Program
Case Study: Purchase Price Allocation for a Manufacturing Company Acquisition Introduction: Accredited IFRS 3 PPA Certification Program The process of acquiring a manufacturing firm necessitates careful thought with regard to the arrangement of financial, operational, and strategic planning to make sure that the purchase process brings about value and adheres to the accounting and regulatory […]
Professional Tax Implications IFRS Certification
Tax Implications of Purchase Price Allocation and Consideration Adjustments Learn Professional Tax Implications IFRS Certification Purchase Price Allocation (PPA) of M&A transactions is not only the basis of accounting goodwill but also tax consequences are serious. Consideration alternatives, including contingent or deferred payments, have an impact on deductibility of expenses, recognition of deferred tax and […]
Certified IFRS 3 and IFRS 9 Valuation Course
Reassessment of Contingent Consideration: IFRS 3 and IFRS 9 Treatment Learn Certified IFRS 3 and IFRS 9 Valuation Course The aspect of contingent consideration frequently develops after an acquisition since the performance criteria are achieved or market conditions vary. The rules to follow in assessing are extensive in IFRS 3 and IFRS 9 depending upon […]
Advanced Fair Value Valuation under IFRS 13
Fair Value Measurement Techniques for PPA under IFRS 13 Learn Advanced Fair Value Valuation under IFRS 13 The decision on the extent to which the assets and liabilities of a company would have a value following an acquisition is not merely a financial undertaking in the context of mergers and acquisitions (M&A), but also a […]
Guide to IFRS 3 Purchase Price Allocation
Step-by-Step Guide to Allocating Purchase Price under IFRS 3 Understanding Guide to IFRS 3 Purchase Price Allocation Business combinations are also some of the most complex in the financial reporting. In the acquisition of a company, it should decide how much was paid, what was acquired and how the aspects are reflected in the financial […]