Business valuations – Purchase price allocations

General objective

This training activity allows the participant to know the approaches and the main methods of assessment of intangible assets arising from a transaction used in practice as well as the basic steps of an adequate process for the allocation of the purchase price of the transaction.

Objectives

At the end of the training activity, the participant will be able to:
  • determine the nature of intangible assets assessed as well as the key elements and sources of information needed for their assessment;
  • recognize the basic concepts supporting assessments of intangible assets;
  • describe, step by step the process of purchase price allocation.

Topics

  • Overview of standards and definitions
  • Types of intangible assets
  • Analysis of the reasonableness of the transaction
  • Common methods of assessment of intangible assets
  • Trade-marks 
  • Technology and trade secrets 
  • Non-competition agreement 
  • Work force
  • Customer relations and order book
  • The equation of the transaction reconciliation
  • Other considerations
  • Documentation and information sources

Target audience

This course will benefit CPAs in public practice providing purchase price allocation support work and controllers and CFOs involved in the financial reporting element of business acquisitions.

Note

Experience in a role where purchase price allocation is necessary.

Description complète


Aucune formation en salle trouvée

Aucune formation à distance trouvée.

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