Purchase Price Allocation for Combinations and Acquisitions
CPCON simplifies the complexity of PPA with expert fair valuation allocations for assets and liabilities, ensuring compliance and precision in your M&A transactions.
Regulatory Expertise
Our professionals have an in-depth understanding of financial reporting valuation requirements pursuant to ASC 805, Business Combinations (ASC 805) and International Financial Reporting Standard 3: Business Combinations (IFRS 3), enabling us to offer practical insights into key issues of concern to clients, auditors and regulators.
ASC 805 Compliance
Expert guidance on US GAAP requirements for business combinations, ensuring accurate fair value measurements and disclosures.
IFRS 3 Implementation
Comprehensive support for international reporting standards, addressing cross-border transaction complexities.
Stakeholder Alignment
Facilitating clear communication between management, auditors, and regulators to ensure smooth approval processes.
Comprehensive PPA Services
Our end-to-end purchase price allocation services ensure accurate valuations and regulatory compliance for your business combinations.
Asset Identification
Comprehensive identification and classification of all tangible and intangible assets acquired during business combinations.
Intangible Valuation
Expert valuation of intellectual property, customer relationships, brands, and other intangible assets.
Goodwill Calculation
Precise calculation and allocation of goodwill following regulatory requirements and industry best practices.
Industry-Leading Expertise
Our professionals have deep understanding of financial reporting valuation requirements under ASC 805 and IFRS 3, providing practical insights for clients, auditors, and regulators.
Regulatory Compliance
Full compliance with ASC 805 and IFRS 3 standards
Global Experience
Extensive experience across industries and jurisdictions
Timely Delivery
Efficient process management meeting critical deadlines
Case Studies
Explore how our expertise has helped leading companies navigate complex purchase price allocations.
Telefonica Acquisition
Challenge
Telefonica needed to allocate the purchase price for a major acquisition of digital service providers across multiple markets, involving complex intangible assets including customer relationships, technology platforms, and regional brand rights.
Solution
CPCON provided comprehensive PPA services including:
- Identification and valuation of over 15 distinct intangible asset categories
- Cross-border valuation adjustments accounting for regional market differences
- Detailed analysis of customer attrition patterns for relationship valuation
- Technology stack assessment with remaining useful life calculations
Results
The engagement resulted in auditor-approved valuations that withstood regulatory scrutiny, with final allocation completed 2 weeks ahead of financial reporting deadlines. Telefonica gained clear visibility into the value drivers of the acquisition.
Read Full Case StudyIndustry Insights
Stay informed with the latest trends, regulatory updates, and best practices in purchase price allocation across different industries.
Valuing IP in Tech Acquisitions
New approaches to valuing intellectual property in technology acquisitions are emerging as AI and machine learning assets become increasingly central to deals.
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Healthcare Provider Consolidation
Recent regulatory changes are impacting how patient relationships and provider networks are valued in healthcare consolidations.
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Core Deposit Intangibles
Evolving methodologies for valuing core deposit intangibles in banking acquisitions reflect changing customer behaviors in digital banking.
Read ArticleReady to Get Started?
Contact our team of experts to discuss your purchase price allocation needs and how we can help ensure compliance and accuracy in your business combinations.
