purchase price allocation
Post-Acquisition Consolidation: The Fair Value Adjustments You Still Need to Make in Year Two — and Every Year After
Priya had been group controller for eight months when she inherited the consolidation working papers for TrainingCo, a subsidiary the…
AASB 3 Business Combinations: A Practical Guide for Australian Multi-Entity Groups
When Sophie’s Melbourne-based consulting group acquired a smaller competitor for $2.8 million, the deal took six months of negotiation and…
Acquiring a SaaS Business: Why the Deferred Revenue Write-Down Means Your Consolidated Revenue Will Be Lower Than You Expect
Sophie is the group CFO of Nexus Technologies, a UK-based software group that acquired CloudPay Ltd — a payroll SaaS…
US GAAP Business Combinations: A Practical Guide to ASC 805 for Multi-Entity Groups
The deal closed on 1 March. A US-based professional services group had acquired a 75% controlling stake in a regional…
Acquiring a Property SPV Mid-Year: How to Handle the Purchase Price Allocation, Goodwill, and Your First Consolidation
In August, the board of Hartfield Property Holdings approved the acquisition of Stanmore Yield SPV Ltd, a commercial property holding…
Acquiring a Retail Chain Mid-Year: Purchase Price Allocation, Goodwill, and Why the First Period of Ownership Looks Less Profitable Than You Expected
When Pinnacle Retail Group completed its acquisition of Strand & Co, a twelve-store women’s fashion chain, the deal team handed…
Acquisition Accounting in Group Consolidation: A Step-by-Step Guide to IFRS 3
When one company acquires another, the transaction creates a set of technical accounting requirements that will affect every group consolidation…