Purchase Price Allocations / US GAAP (ASC 805) / IFRS 3
Impairment Testing (ASC 350, 360, IFRS 16)
Accounting for most business combinations is centered around valuing acquired intangible assets and contingent considerations. Other important elements may include deferred revenue, inventory, real estate leases, and financing instruments issued or assumed as part of overall purchase consideration. With over 20 years of dedicated purchase price allocation experience, Sorbus Advisors offers a unique depth and breadth of expertise required to successfully complete these multifaceted valuation engagements.
SORBUS EXPERIENCE AND PROCESS
Purchase accounting valuation is our largest service line where we spend over 50% of our project hours. Industries of special focus include information technology & services, life sciences, consumer products, and financial services.
We help clients define valuation project scope and timelines, manage all aspects of execution, and take hands‐on approach during audit review process. In a typical engagement, we identify intangibles to be valued, determine the most appropriate valuation methodologies, estimate intangible values, and reconcile intangible values to enterprise or transaction value. Our clients receive detailed calculations and a narrative report supporting our analysis.
All our financial reporting work is routinely reviewed by global auditors and demanding regional accounting firms. Our work is recognized for its quality, depth, and excellent project management.