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Visco Vision Inc.

視陽光學

Purchase price allocation for its acquisition of 聖光醫學股份有限公司

取得聖光醫學股權收購價格分攤

02

Purchase Price Allocation (PPA)

​收購價格分攤

TITAN provides valuation services for purchase price allocation (PPA) in connection with business combinations under IFRS 3, Business Combinations. Our work includes identifying and measuring acquired intangible assets and other relevant assets and liabilities at their acquisition-date fair values, supporting the determination of goodwill and the preparation of financial statements.

 

We apply appropriate valuation approaches and methods based on the nature of the acquired assets and liabilities. Our analyses also provide supporting documentation for management's financial reporting and assist clients in addressing valuation-related questions raised during financial statement audits.

Relevant standards: IFRS 3, IFRS 13

Selected Engagements

PRECISION

Elite Material Co., Ltd.

台光電子材料股份有限公司

Purchase price allocation for the acquisition of EMD Specialty Materials, LLC (U.S.)

取得美國 EMD Specialty Materials 公司股權之收購價格分攤

Reviewed by KPMG FAS

Ennoconn Corporation

樺漢科技股份有限公司

PPA for subsidiary ESS’s acquisition of Nera Telecommunications Ltd (Singapore)

子公司 ESS 取得新加坡上市公司 Nera Telecommunications
股權之收購價格分攤

Reviewed by KPMG FAS

Explore our valuation services and the relevant financial reporting standards.
01
Business & Equity Valuation

企業及股權評價

Valuation of businesses and equity interests for transactions, investments, and financial reporting.

Relevant standards: IFRS 9, IFRS 13
02
Purchase Price Allocation

收購價格分攤

Valuation of identifiable assets and liabilities acquired in a business combination.

Relevant standards: IFRS 3, IFRS 13
03
Intangible Asset Valuation

​無形資產評價

Valuation of technology, patents, trademarks, and customer relationships.

Relevant standards: IFRS 3, IAS 38
04
Impairment Testing

資產減損測試

Impairment testing of goodwill, intangible assets, and other applicable assets.

Relevant standards: IAS 36
05
Share-based Payment Valuation

股份基礎給付評價

Valuation of employee stock options, restricted stock awards, and other share-based payments.

Relevant standards: IFRS 2
06
Preferred Share & Financial Instrument Valuation

特別股及金融工具評價

Valuation of preferred shares and other financial instruments with complex contractual terms.

Relevant standards: IAS 32, IFRS 9, IFRS 13
07
Machinery & Equipment Valuation

機器設備評價

Valuation of machinery and equipment for transactions, financial reporting, and impairment testing.

Relevant standards: IAS 16, IAS 36

The standards listed are references for financial reporting purposes and apply only where relevant to the engagement.

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