This webinar will provide an introduction to purchase price allocations and the valuation of intangible assets in the context of business combination accounting. Attendees will learn an overview of the accounting frameworks relating to purchase price allocations, considerations for the measurement of the fair value of purchase consideration in a transaction, the criteria for identifying intangible assets, and commonly used valuation methodologies for various types of intangible assets. The workshop will highlight – through a live case study – the common mechanical aspects of valuation analysis typically included in a valuation engagement for financial reporting purposes.
Note: This webinar is intended to be introductory in nature and to serve as a primer for CBVs and CBV students who have little to no practice experience in the area of purchase price allocations.
Presenter: Adam Johnson, CPA, CA, CBV, CFA
Adam is the founder and principal of Synthesis Valuations, a research-driven boutique valuation, advisory, and litigation support firm. Adam has been involved in business combination accounting for dozens of transactions over more than a decade, having prepared both purchase price allocation analysis as an external valuator and having worked in an audit support capacity in reviewing the reasonability of purchase price allocation and intangible asset valuation analysis. He continues to prepare intangible asset valuation/purchase price allocation valuation reports for public and private companies reporting under IFRS, US GAAP, and ASPE.
The information, analysis and opinions expressed in the webinars, podcasts and/or congress presentations are solely those of the presenter/author, are not reviewed by the Institute as to content or accuracy, and are not endorsed by CBV Institute or any of its Members.