Purchase Price Allocation (IFRS 3)
Support acquisition accounting by identifying and valuing acquired assets and liabilities within the scope of IFRS 3.
Discuss your requirement ↗When this report is used
- A completed business combination needs acquisition-date accounting.
- Previously unrecognised intangible assets need to be assessed.
- Consideration and net assets need to be reconciled to goodwill.
- A reporting timetable requires valuation schedules and supporting assumptions.
Scope & report contents
- Scope of analysis
- Identify acquired assets/liabilities; fair-value methods; goodwill bridge; disclosure support.
- Report contents
- A purchase price allocation report, acquisition-date valuation schedules and an explanation of the resulting goodwill calculation.
The final scope and deliverables are agreed around your purpose, reporting period and available information.
Describe your situation ↗Information & engagement requirements
Information we may request
Share purchase agreement; opening balance sheet; target forecasts; valuation of key assets/intangibles.
Specific requirements
IFRS 3 applies to transactions within its scope. Identifying whether a transaction is a business combination and assessing acquired assets and liabilities require transaction-specific analysis and, where needed, qualified valuation input. IFRS Foundation — IFRS 3 ↗
Intended use
If the report will be submitted to a bank, investor, auditor, procurement team or authority, share its requirements before commissioning. We agree the entities, period, methods, reliance and deadline. Specialist qualifications and independent-review requirements are confirmed for the assignment.
A report supports the agreed assessment or submission; it does not guarantee financing or approval. Certification, legal opinions and independent assurance require a separately agreed qualified engagement.