Purchase Price Allocation
CPCON provides audit‑ready purchase price allocations for business combinations under ASC 805 and IFRS 3. We identify, value, and document all acquired assets and liabilities with precision.
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Overcoming Purchase Price Allocation Hurdles
Post‑acquisition accounting demands speed, precision, and deep technical knowledge. CPCON navigates these complexities so you can focus on integration.
Allocating Across Asset Classes
Distributing purchase price among tangible assets, intangible assets, and goodwill requires deep understanding of ASC 805 and IFRS 3 requirements and defensible methodologies.
Identifying Hidden Intangibles
Many acquired intangible assets—customer relationships, technology, trade names—are not on the balance sheet. Failing to identify them leads to audit deficiencies and restatements.
Tight Post-Close Deadlines
Measurement period constraints and quarterly reporting cycles demand rapid, accurate PPA completion without sacrificing the quality of analysis or documentation.
Auditor Acceptance
Big Four and national audit firms require PPAs that meet their internal review standards. Poorly prepared allocations result in costly delays and potential restatements.
Cross-Border Complexity
Multi-jurisdictional acquisitions involve different accounting standards, tax regimes, and regulatory requirements that must be harmonized in a single allocation framework.
Contingent Consideration
Earnouts and contingent payments require sophisticated modeling of probability‑weighted scenarios and ongoing fair value measurement at each reporting period.
Comprehensive PPA Capabilities
From deal close to final reporting, we deliver allocations that satisfy auditors, regulators, and stakeholders across jurisdictions.
ASC 805 / IFRS 3 Compliance
Full‑scope purchase price allocations compliant with US GAAP and IFRS standards, including identification and valuation of all acquired tangible and intangible assets.
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