Purchase Price Allocation Valuations (PPA)
ONE Advisory’s finance team have considerable experience providing Purchase Price Allocation (“PPA”) valuations to a wide range of London listed clients, as well as private companies.
Most London listed companies need to report under IFRS and, since the introduction of the FRS 102 UK GAAP accounting standard on 1 January 2015, private UK companies are also now required to adopt fair value financial reporting. ONE Advisory provides PPA reports valuing intangible assets for IFRS 3 Business Combinations (“IFRS 3”) and FRS 102 purposes.
We have a deep understanding of the relevant reporting and regulatory requirements, deep relationship’s with auditors to growth companies and so we can manage the whole process, ensuring valuations are robust and meet the requirements of your auditors. We have also previously prepared PPA reports for companies that have had to restate their prior period results following the appointment of new auditors, with prior period restatements due to IFRS 3 now frequently attracting negative publicity for listed companies.
In addition, ONE Advisory can also provide support relating to the subsequent impairment testing of any resulting goodwill and other assets.
If you have recently completed an acquisition or are coming up to the end of your financial year and would like professional and knowledgeable valuation advice based upon recent experience of acquisitions made by listed companies, please contact us.