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Business valuations – Purchase price allocations

General objective

This training activity will teach participants how to approach a purchase price allocation for financial reporting purposes after a business acquisition or combination closes. It provides a summary of valuation techniques used for specific, identifiable intangible assets and provides a step by step review of sample calculations for valuing different types of intangible assets resulting from a business purchase.

The training activity will provide participants with tools that will allow them to prepare a purchase price allocation with less support from an outsourced advisor than they otherwise might use. It will teach participants how to segment enterprise cash flows based on capital charges and how to allocate them to different intangible assets, as well as how to assess the relative riskiness of different types of intangible assets that result from a business acquisition or combination.



Objectives

At the end of this training activity, the participant will be able to:

  • identify different types of intangible assets that result from a business acquisition or business combination and develop a purchase price allocation framework;
  • utilize excess earnings approaches to intangible asset valuation and royalty relief methods;
  • apply capital charges to different types of intangible assets in order to develop a cash flow stream that can be quantified and valued;
  • reconcile the valuation of individual intangible assets with an overall business purchase. price

Topics

  • Overview and process of a purchase price allocation
  • Review of different intangible assets
  • Trade-mark valuation techniques 
  • Technology and trade secrets valuation techniques 
  • Non-competition agreement valuation techniques
  • Work force valuation techniques
  • Customer relations and order book valuation techniques
  • Reconciliation of purchase price allocations

Target audience

This training activity 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.

Prerequisite

Experience in a role where purchase price allocation is necessary, or previous attendance at Business valuations – Fundamentals.

Description complète


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