Allocating the purchase price is an accounting challenge during the whole process of acquiring a company.
For consolidating a subsidiary for the first time in the consolidated financial statements under both German GAAP and IFRS, it is required to allocate the purchase price to specific assets and liabilities of the acquired company as well as to goodwill at their fair value. As a general rule, intangible assets, in particular, must be revalued.
The activities range from identifying, valuing and accounting for specific assets and liabilities up to the impairment testing of goodwill and of other assets in subsequent years.
We can also assist you in preparing the data required and for the financial statement audit.
Contact persons
Do you have any questions or do you need support?
Please contact our specialists. Our colleagues are glad to help you with any questions that may arise.
You will find a complete overview of our contact persons on the our team page of our website.
Christoph Thomas
Partner, German Public Auditor, Certified Tax Advisor, Certified Valuation Analyst (CVA)