我的採購

產品

服務

供應商

請輸入包含最少兩個字母或數字的關鍵字。

Purchase Price Allocation
Purchase Price Allocation
描述
  • Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction.
  • With respect to the assignment of goodwill and other asset values, valuations for financial reporting purposes involve the allocation of asset values at the reporting unit level, and the acquired assets can be added to an acquirer’s existing reporting units.
  • Value Being Adjusted to Fair Value
  •  
  • Book values of assets and liabilities are often different from their fair values. In allocating the purchase price to these assets and liabilities, we step, or write, them up/down to reflect their fair values.
  • Valuation of Intangibles Assets
  • Examples of identifiable intangible assets may include customer contracts, Internet domain names, patents and trademarks, brand names, copyrigts, concession rights, non-compete agreements, licences or permits in specific regulated industries, profit guarantees etc. As much we value our employees, assembled workforces are not considered identifiable intangibles under IAS 38.
方程評估有限公司
香港
服務行業公司
服務行業公司
平均回覆時間:不適用
供應商資料最後更新: 2020年9月20日
2020年6月18日登錄於貿發網