The Purchase Price Allocation - Statistics, Trends and Consequences

Nicoleta Roman

The Valuation Journal, 2009, vol. 4, issue 1, 76-91

Abstract: A comprehensive study, realized by Ernst & Young, regarding purchase price allocation, following businesses combinations, under IFRS 3 and FAS 141 R requirements, shows that only a few identifiable intangible assets were recognized in the balance sheets. In general, valuation methods used was those include in income approach (Relief from Royalty Method and Multi-period Excess Earning Method). Recognized identifiable intangible assets differ from one sector to another.

JEL-codes: G34 M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:vaj:journl:v:4:y:2009:i:1:p:76-91

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