Purchase Price Allocation and Goodwill Impairment Tests

C-Value offers PPA valuations as well as goodwill impairment tests, backed by our vast experience in major transactions across various industries, complying with both (US GAAP) GAAP and International Financial Reporting Standards (IFRS). Our experts regularly collaborate with leading global accounting firms, and are held in the highest regard by the Big 4 as well as local accounting firms.

Our team of professionals has performed over 300 business combination engagements, performing valuations of both local and international assets.

Following the completion of an M&A process, PPA valuations are necessary in order to assess the fair value of acquired assets and liabilities, breaking down the purchase price to identify intangible assets and goodwill. In the years that follow, general financial reporting principals require that an impairment test be conducted. Impairment tests periodically evaluate goodwill and other intangible assets for any decline in value, ensuring alignment with current market conditions. Both processes are mandated by accounting principles to ensure accurate and transparent financial reporting post-acquisition.

We hold ourselves to the highest standards and regulations, including US GAAP, AICAP guidance, NACVA and IFRS. Our team of experts stays abreast of regulatory developments, updating their knowledge daily to ensure compliance with the latest regulations and relevant guidance. Our valuations are highly trusted by leading accounting firms as well as tax authorities and the SEC.

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