Collegium Advisors independently supports your finance team(s) with solving complex accounting assignments such as Purchase Price Allocations and Impairment Testing.
Purchase Price Allocation
In a Purchase Price Allocation the purchase price is allocated to identifiable assets and liabilities post-transaction. Identifiable tangible and intangible assets are appraised by Collegium Advisors to determine their ‘Fair Value’. The residual value is allocated to goodwill (i.e. ‘Goodwill Allocation’).
Collegium Advisors supports clients that prepare their consolidated financial statements post-transaction in conformity with accounting frameworks (such as IFRS and Dutch / U.S. GAAP) by combining intangible and tangible asset valuation expertise
Goodwill Impairment Testing is to be performed annually. Impairment Testing may be performed more often if it is likely that the fair value of a reporting unit is no longer greater than its carrying amount. Other assets need to be tested for impairment when certain triggering events are observed.
Examples of triggering events are the deterioration of macroeconomic conditions, increased costs, declining cash flows, ongoing restructuring or possible insolvency, a sustained decrease in share price or the expectation of a divestment of a reporting unit.
If impairment appears to be likely, you will have to consider an Impairment Testing process. Collegium Advisors can add specialistic skills to your finance team such as financial modelling, forecasting and valuation of assets in combination with IFRS and Dutch / U.S. GAAP expertise.
Why Collegium Advisors
Collegium Advisors’ expertise and independence make us a suitable choice for valuations resulting from business combinations, impairment testing, fresh start accounting and other accounting-driven valuation requirements
- Our professionals have an in-depth understanding of financial reporting valuation requirements pursuant to International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and Dutch / U.S. Generally Accepted Accounting Principles (local GAAP), enabling us to address the key issues of concern for clients and auditors
- Collegium Advisors provides multi-disciplinary and complete accounting valuation teams that cover financial valuation (e.g. under IAS 38) as well as appraisals of tangible assets (property plant and equipment under IAS 16). Our network of appraisers have all required certifications (RICS, ASA etc.)
- Our independent valuation reports have all been accepted by major accounting firms
Contact us to learn more about our Accounting Valuations service
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