The valuation of intangible assets in a business combination involves a high degree of judgement and subjectivity when developing the estimates and evaluating key assumptions such as discount rates. For these reasons, the valuation of intangible assets in a PPA can sometimes be a critical audit matter. As business valuators, we are often working with our clients to support their financial reporting requirements upon an acquisition or dealing with their auditors or accountants with their assessment of the PPAs. This session is a culmination of observations from numerous PPAs, which will address trends, common issues, as well as different types of intangible assets and typical approaches considered, and issues of concern going forward.
Priscilla Leung, Partner, Deal Advisory, Valuations – KPMG
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.