Purchase Price Allocation

Under ASC Topic 805, and in accordance with ASC Topic 350, purchase price allocations account for business combinations by recognizing the costs of acquisitions and liabilities as tangible assets and separately recognizing (and later amortizing) intangible assets based on their fair values.

Duff & Phelps' expertise and independence have made them a leading provider of valuation services for business combinations. The firm's professionals offer in-depth understanding of the statement's valuation requirements as well as qualified insights into key issues of concern to regulatory bodies. They assist with identifying recognizable intangible assets and amortization, and assign intangible assets and residual purchase price to reporting units.

Purchase Price Allocation services include:

• Fair value estimates of assets and liabilities
• Pro-forma allocations

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Financial Reporting Valuation Services [PDF, 158KB]