02
Purchase Price Allocation
In accordance with IFRS 3 'Business Combinations' (or IAS 28 'Investments in Associates and Joint Ventures'), International Accounting Standard 38 'Intangible Assets,' and relevant regulations such as those of the American Institute of Certified Public Accountants (AICPA), we perform an analysis and assessment of purchase price allocation within one year from the acquisition date.
TITAN provides financial consulting for the valuation of intangible assets and goodwill, ensuring the reasonableness and reliability of the conclusions in the PPA report through rigorous assessment procedures. Additionally, TITAN assists in addressing any questions raised by CPAs during the review of the report, thereby enhancing the company's accounting processing quality.
IFRS 3 COMPLIANT
收購價格分攤
Selected Representative Cases
Visco Vision Inc.
視陽光學
Ennoconn Corporation
Purchase price allocation for its acquisition of 聖光醫學股份有限公司
Elite Material Co., Ltd.
樺漢科技股份有限公司
PPA for subsidiary ESS’s acquisition of Nera Telecommunications Ltd (Singapore)
取得聖光醫學股權收購價格分攤
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.)
子公司 ESS 取得新加坡上市公司 Nera Telecommunications
股權之收購價格分攤
取得美國 EMD Specialty Materials 公司股權之收購價格分攤
Reviewed by KPMG FAS
Reviewed by KPMG FAS
PRECISION
Select a service to see what it covers and which standards apply.
01
Business & Equity Valuation
企業及股權評價
Fair value of a business as a whole or of a specified equity interest.
IFRS 9・IFRS 13
02
Purchase Price Allocation
收購價格分攤
Allocating consideration transferred to identifiable assets and goodwill.
IFRS 3
03
Intangible Asset Valuation
無形資產評價
Technology, trademarks, patents and customer relationships.
IAS 38
04
Asset Impairment
資產減損評價
Impairment testing of goodwill and long-lived assets.
IAS 36
05
Share-based Payment
股份基礎給付評價
Grant-date fair value of options, restricted shares and ESOP.
IFRS 2
06
Preferred Shares & Financial Assets
特別股暨金融資產評價
Classification and measurement of preferred shares and complex instruments.
IAS 32 ・ IFRS 9
07
Machinery & Equipment
機器設備評價
Revaluation, collateral and impairment of plant and equipment.