Purchase price allocation (PPA) is required when one business acquires another. Under IFRS 3 / HKFRS 3, the buyer must measure the fair value of every identifiable asset acquired and liability assumed, and recognise the remainder as goodwill. In this video, Valtech Valuation explains how our experts deliver accurate, audit-ready PPA valuations.
What This Video Covers
- Why fair valuing each acquired asset is essential to acquisition accounting
- How Valtech evaluates each asset for precise financial reporting and compliance
- How reliable fair values support better post-deal decisions and financial planning
Assets Typically Valued in a PPA
- Intangible assets: customer relationships, brands and trademarks, technology, patents, licences and order backlog
- Property, plant and equipment
- Financial assets and liabilities, contingent consideration and earn-outs
- Goodwill, and its later impairment testing
Why Appoint Valtech Valuation
- Independent, defensible reports under ISO 9001 certified quality management
- Proven with listed and multinational clients, including Fortune 500 and US-listed companies
- International reach: offices in Hong Kong and Singapore covering cross-border acquisitions
- All asset classes in-house: intangibles, property, plant, machinery and financial instruments
Valtech's Qualified Team
PhD holders, CPA (HKICPA), CFA, FRM (GARP), MRICS Chartered Valuation Surveyors, ABV (AICPA), CVA (Singapore) and CPV (China Appraisal Society).
Video Transcript
When your business acquires another, understanding the value of each asset isn't just good practice – it is essential.
With Valtech's Purchase Price Allocation Service, every asset is meticulously evaluated by our team of experts to ensure precise financial reporting and compliance. With our accurate and reliable fair value assessments, your company can make more informed business decisions and optimise its financial planning.
Partner with Valtech and enjoy clarity, compliance and confidence with every transaction.