Purchase Price Allocation

With the adoption of FAS 141R, purchase price allocation for financial accounting purposes has undergone significant changes. Houlihan understands the complexity of these changes, and has provided valuation services to public and closely-held companies across a wide array of industries, in accordance with the revised standard. FAS 141R requires the costs of an acquisition to be allocated among identifiable tangible and intangible assets, and establishes the guidelines under which these assets will be depreciated or amortized. Furthermore, FAS 141R provides further guidance on the treatment of pre-acquisition contingencies, contingent consideration, acquisition costs, IPR&D, deferred tax provisions, among other issues facing companies pursuing a business combination.

Houlihan has the independence, expertise, and experience to insightfully navigate the regulatory, financial, and compliance requirements encountered while pursuing a business combination. Our team of experts has helped companies from across the country successfully work with their auditors to value tangible and intangible assets for purchase price allocation purposes in accordance with FAS 141R.