Define the purpose
We discuss the decision, the recipient and the expected outcome, then agree the scope and timetable.
Valuation & Financial Modelling
Valuations for financial reporting
Values that support financial reporting.
We prepare purchase price allocation analyses and asset impairment tests. We organise assumptions and calculations so that those responsible for financial reporting can follow the path from source data to the result.
Your situationWhen should
When should
we talk?
- You are accounting for the acquisition of a company or business.
- You need to identify and value acquired intangible assets.
- You are preparing an asset impairment test for financial reporting.
Scope of supportAnalysis shaped
Analysis shaped
by its purpose.
For PPA, we identify and value assets requiring separate recognition, including intangible assets acquired in the transaction. In impairment testing, we examine forecasts, risk and the factors affecting asset value. We agree the purpose, date and reporting basis of the analysis and how the selected parameters will be documented.
- Purchase price allocation (PPA), including identification and valuation of acquired intangible assets.
- Asset impairment testing for financial reporting.
Deliverables
What do you receive?
01
A PPA analysis or impairment test within the agreed scope.
02
Documentation of assumptions, inputs and calculations.
03
Discussion of results and responses to questions about the approach.
Purchase price allocation and impairment analyses with supporting assumptions and calculations.
Working together
A shared objective. A clear process.
Organise the evidence
We gather materials, clarify assumptions and identify sources and information gaps.
Carry out the analysis
We select the approach, prepare calculations and compare agreed scenarios, discussing key findings.
Explain the findings
We deliver the analysis and its assumptions, explain the results and discuss what they mean for the next decisions.
To get started
What will help us get started?
- Transaction documents and purchase price information.
- Accounting data, asset descriptions and applicable accounting policies.
- Business forecasts, budgets and earlier valuation analyses.
The people behind the analysisLet’s discuss
Let’s discuss
your decision.
Michał brings together valuation, financial modelling and transfer pricing perspectives. Together, we will establish the analysis your situation calls for.
Talk to an expert
ILT AnalyticsMichał
Michał
Kordiak
Partner · tax adviser
Court expert in valuation
Questions worth askingFrom questions
From questions
to understanding.
Can PPA be combined with intangible asset valuation?
Yes. Identifying and valuing intangible assets forms part of PPA where such assets are present in the acquired business. We bring the calculations and assumptions together in a coherent analysis.
Can the results be discussed with the auditor?
We prepare documentation that allows assumptions and calculations to be traced. Within the agreed scope, we help explain the analysis to those responsible for preparing and auditing the financial statements.
A broader perspective
Related services.
Let’s talkLet’s start
Let’s start
a conversation.
Let’s look at your situation. Briefly describe the decision, project or area where you need support.
ILT Analytics sp. z o.o.
pl. Klasztorny 1/2
59-220 Legnica, Poland
NIP: 6711862733
REGON: 529122825