Purchase Price Allocation (PPA)

Both IFRS 3 and US GAAP ASC 805 require a purchase price allocation (PPA) in the case of a «business combination». A PPA is the process of allocating the purchase price paid in a transaction to all identifiable assets acquired and liabilities assumed. Our short brochure summarizes everything you need to know about PPA.

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Oaklins d.spring 738 weiss
Dr. Daniel Spring Bern, Switzerland
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