Business Combinations / Purchase Price Allocation
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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.