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Purchase price allocation\u00a0<\/span>is an accounting methodology used when one company purchases a second company, and the purchase price is allocated into the assets and liabilities acquired from the transaction. After the takeover, the estimated asset values must often be reported as part of a PPA analysis, performed in accordance with IFRS\u00a0or\u00a0local GAAP\u00a0(e.g. Dutch Gaap)\u00a0requirements.<\/span><\/p>\n [\/et_pb_text][et_pb_text module_class=”paginatekst” _builder_version=”4.18.1″ _module_preset=”default” text_font=”|300|||||||” text_font_size=”18px” text_line_height=”1.6em” header_2_font=”|300|||||||” header_2_text_color=”#0C71C3″ header_2_line_height=”1.3em” custom_margin=”||||false|false” custom_padding=”||||false|false” animation_style=”slide” animation_direction=”bottom” animation_duration=”1200ms” animation_intensity_slide=”5%” animation_speed_curve=”ease” text_font_size_tablet=”18px” text_font_size_phone=”16px” text_font_size_last_edited=”on|phone” header_2_font_size_tablet=”” header_2_font_size_phone=”22px” header_2_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n A\u00a0purchase price allocation also involves valuing the intangible fixed assets at the market price to provide\u00a0insight into the goodwill paid.\u00a0This is done by allocating the goodwill to\u00a0the relevant cash-generating units (CGUs).\u00a0<\/span>A CGU is the smallest identifiable group of assets that generates cash inflows and is largely independent of the cash inflows from other assets or group of assets.<\/span><\/p>\n A\u00a0<\/span>purchase price allocation\u00a0<\/span>consists of the following steps:<\/span><\/p>\n What price has been paid, and what is the value of the company?<\/span><\/p>\n<\/li>\n What are the expectations for future cash flows?<\/span><\/p>\n<\/li>\n What annual rate of return on investments is presumed?<\/span><\/p>\n<\/li>\n What tangible and intangible assets does the company have (e.g. brand name, customer base, contracts, intellectual property).<\/span><\/p>\n<\/li>\n What is the value of these assets?<\/span><\/p>\n<\/li>\n What is the value of goodwill (residual amount left over after subtracting all the identified tangible and intangible assets from the acquisition price)?<\/span><\/p>\n<\/li>\n<\/ul>\n Wingman can conduct a purchase price allocation, assess a purchase price allocation that has been prepared by you, or act as critical sparring partner for your accountant at decisive strategic moments.<\/span>\u00a0Our experience and\u00a0knowledge of the valuation methods\u00a0used to value intangible fixed assets \u2013 from the Excess Earnings and Relief from Royalty methods to cost approach \u2013 enables us to provide a superior level of service. We know how to apply these methods effectively and understand the relationship between the various elements of which a\u00a0<\/span>purchase price allocation\u00a0<\/span>is made up<\/span>.<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ use_custom_gutter=”on” gutter_width=”4″ _builder_version=”4.17.4″ _module_preset=”default” custom_margin=”||50px||false|false” global_module=”2254″ global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEzNzcifX0=@” button_text=”More information” button_alignment=”center” button_text_last_edited=”off|desktop” _builder_version=”4.18.1″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”18px” button_bg_color=”#002663″ button_border_radius=”0px” button_font=”|300|||||||” custom_margin_tablet=”” custom_margin_phone=”||0px||false|false” custom_margin_last_edited=”on|phone” custom_padding=”12px||12px||false|false” button_text_size_tablet=”” button_text_size_phone=”16px” button_text_size_last_edited=”on|phone” custom_css_main_element=”width: 100%;” box_shadow_style=”preset2″ box_shadow_blur=”12px” box_shadow_color=”rgba(0,0,0,0.5)” global_colors_info=”{}” custom_css_main_element_last_edited=”off|desktop” custom_css_main_element_phone=”width: 100%;||float: none;||margin-right: 0px;||margin-bottom: 0px;” custom_css_main_element_tablet=”width: 300px;||float: left;”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEzOTEifX0=@” button_text=”Call me” button_alignment=”center” _builder_version=”4.18.1″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”18px” button_text_color=”#FFFFFF” button_bg_color=”#002663″ button_border_radius=”0px” button_font=”|300|||||||” custom_padding=”12px||12px||false|false” button_text_size_tablet=”” button_text_size_phone=”16px” button_text_size_last_edited=”on|phone” custom_css_main_element=”width: 100%;” box_shadow_style=”preset2″ box_shadow_blur=”12px” box_shadow_color=”rgba(0,0,0,0.5)” global_colors_info=”{}” custom_css_main_element_last_edited=”off|desktop” custom_css_main_element_phone=”width: 100%;||float: none;||margin-right: 0px;||margin-bottom: 0px;” custom_css_main_element_tablet=”width: 300px;||float: left;”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Purchase price allocation\u00a0is an accounting methodology used when one company purchases a second company, and the purchase price is allocated into the assets and liabilities acquired from the transaction. After the takeover, the estimated asset values must often be reported as part of a PPA analysis, performed in accordance with IFRS\u00a0or\u00a0local GAAP\u00a0(e.g. Dutch Gaap)\u00a0requirements.Goodwill A\u00a0purchase […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":2355,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-2406","page","type-page","status-publish","hentry"],"yoast_head":"\nGoodwill<\/span><\/h2>\n
How do we conduct\u00a0purchase price allocations?<\/span><\/h2>\n
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Our expertise<\/span><\/h2>\n