Purchase Price Allocation (PPA) brochure
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. This involves the (re)valuation of all assets and liabilities on a fair value basis, including intangible assets not previously recognized on the target’s balance sheet.
Our short brochure summarizes everything you need to know about PPA.
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Dr. Daniel Spring
Bern, Switzerland
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