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Business Combinations / Purchase Price Allocation

Kroll’s expertise and independence have made us a leading provider of valuation services for business combinations.

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Duff & Phelps acquired Kroll in 2018 and unified under the Kroll brand in 2022.

Our professionals have an in-depth understanding of financial reporting valuation requirements pursuant to ASC 805, Business Combinations (ASC 805) and International Financial Reporting Standard 3: Business Combinations (IFRS 3), enabling us to offer practical insights into key issues of concern to clients, auditors and regulators. 

ASC 805 and IFRS 3 are standards with a high degree of convergence, although certain differences between the two remain. Under both ASC 805 and IFRS 3, the purchase price of an acquisition is allocated to the identifiable assets acquired and liabilities assumed at fair value, with limited exceptions.  The identifiable finite-lived assets are then depreciated/amortized over their remaining useful lives.

Kroll Helped Recover Billions for Victims of the Bernie Madoff Ponzi Scheme. Play

Discover how Kroll was uniquely positioned to provide data analysis, testifying expertise, valuation work and computer forensics solutions to assist in multiple lawsuits against Bernard L. Madoff Investment Securities. Request our qualifications

Kroll can help you address complex valuation issues arising in the context of ASC 805 and IFRS 3 throughout the transaction continuum, including:

  • Pre-acquisition pricing analysis, including estimation of accretion/ dilution impact on earnings by providing preliminary values and economic lives for assets to be acquired.
  • Valuation or structuring of contingent consideration with our team of specialists in our Strategic Value Advisory practice, and modeling potential future earnings impact.
  • Valuation of contingent assets and liabilities.
  • Pro forma allocations required for filings with the SEC and other regulators.
  • Acquisition-date fair value measurement of the consideration transferred, any previously-held equity interests and any remaining noncontrolling interests.
  • Acquisition-date fair value measurement and economic life analysis of acquired real estate, machinery and equipment, and identifiable intangible assets and intellectual property such as brands, technology, in-process research and development, and customer relationships.
  • Fair value measurement of contract liabilities (a.k.a. deferred revenue) and other liabilities.
  • Valuation of options to buy/sell equity interests.
  • Valuation of derivatives and other financial instruments and their subsequent mark-to-market, when required.
  • Allocation of purchase price and goodwill to reporting units (cash generating units).
  • Legal entity valuations for tax purposes in connection with the business combination.
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Create Data-Driven Valuation Intelligence With the Private Equity and Credit Valuation Portal

Kroll Valuation Portal

To learn more about Private Equity and Credit Valuation Portal, Request a Demo.

Valuation demands and complexity are increasing. You need a valuation tool that quickly shows you risks & opportunities. With Kroll's new Private Equity & Credit Valuation Portal, you can simplify portfolio monitoring, get instant valuation results and leverage industry benchmarks.

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Kroll Valuation Portal

To learn more about Private Equity and Credit Valuation Portal, Request a Demo.

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Business Valuation Services

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