PPA (Purchase Price Allocation) as per Ind-AS 103 / IFRS 3
Purchase Price Allocation (PPA) is a critical step in business acquisitions, ensuring that the purchase consideration is properly allocated to identifiable assets, liabilities, and goodwill in accordance with Ind-AS 103 / IFRS 3. Our service provides accurate and compliant PPA assessments, supporting transparent financial reporting and strategic decision-making.
We help businesses, investors, and auditors determine fair values, identify intangible assets, and recognize goodwill. Our PPA services ensure compliance with accounting standards while providing meaningful insights into the financial and operational impact of acquisitions.
About This Service
Our service involves a detailed assessment of acquired assets and liabilities to allocate the purchase price accurately in line with Ind-AS 103 / IFRS 3 requirements. This ensures that financial statements reflect the true economic value of the transaction.
We identify and value tangible and intangible assets, including property, plant and equipment, intellectual property, customer relationships, and other key assets. Liabilities assumed are also recognized and measured appropriately.
Beyond asset and liability valuation, we calculate and recognize goodwill arising from acquisitions. We provide insights on impairment testing and future financial implications, supporting both compliance and strategic planning.
We also prepare comprehensive PPA reports for inclusion in financial statements, audits, and regulatory submissions. Our structured approach ensures transparency, audit-readiness, and adherence to global accounting standards.
Key Features / Scope of Work
- Detailed allocation of purchase price to assets, liabilities, and goodwill
- Valuation of tangible and intangible assets in compliance with Ind-AS 103 / IFRS 3
- Recognition and measurement of assumed liabilities
- Calculation and analysis of goodwill arising from acquisitions
- Support in impairment testing and financial reporting implications
- Preparation of comprehensive PPA reports for audits and regulatory compliance
- Advisory on strategic and financial impact of acquisitions
- Ensuring adherence to accounting standards and transparent reporting
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