Business Combinations

Applied Valuations’ expertise has made us a preferred advisor for business combinations

Our professionals have an in-depth understanding of financial reporting valuation requirements pursuant to Business Combinations (ASC 805/ IFRS 3/ Ind AS 103), enabling us to offer practical insights into key issues of concern to clients, auditors and regulators.

Applied Valuations can help you address complex valuation issues arising in the context of accounting guidance throughout the transaction continuum, including:

• Pre-acquisition pricing analysis, including estimation of accretion/ dilution impact on earnings by providing preliminary values and economic lives for assets to be acquired.

• Valuation or structuring of contingent consideration and modeling potential future earnings impact.

• Valuation of contingent assets and liabilities.

• Pro forma allocations required for filings with the regulators.

• Acquisition-date fair value measurement of the consideration transferred, any previously-held equity interests and any remaining non-controlling interests.

• Acquisition-date fair value measurement and economic life analysis of acquired identifiable intangible assets, including customer relationships, brands, technology, in-process research and development, etc.

• Fair value measurement of contract liabilities (deferred revenue) and other liabilities.

• Valuation of options to buy/sell equity interests entered as part of the Transaction.

• Valuation of derivatives and other financial instruments and their subsequent mark-to-market, when required.

• Legal entity valuations for tax purposes in connection with the business combination.