Under SFAS 141, and in accordance with SFAS 142, 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. Additionally, SFAS 141(R)–which becomes effective in 2009–contains sweeping changes to accounting for
business combinations, broadening the scope and making sustentative changes
to SFAS 141.
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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