PPA (Purchase Price Allocation) as per Ind-AS 103 / IFRS 3

Our services include a thorough evaluation of acquired assets and liabilities to accurately allocate the purchase consideration in accordance with Ind-AS 103 / IFRS 3 requirements. This process ensures that financial statements appropriately reflect the underlying economic substance of the acquisition.

We identify and value both tangible and intangible assets, including property, plant and equipment, intellectual property, customer relationships, and other significant assets. Assumed liabilities are also properly identified, recognized, and measured in line with applicable standards.

In addition to asset and liability valuation, we compute and recognize goodwill arising from acquisition transactions. We also provide guidance on impairment testing and assess future financial reporting implications, supporting both regulatory compliance and strategic planning objectives.

We prepare comprehensive Purchase Price Allocation (PPA) reports suitable for inclusion in financial statements, audit processes, and regulatory filings. Our disciplined and structured approach ensures transparency, audit readiness, and full compliance with global accounting standards.

Key Features / Scope of Work

• Detailed allocation of purchase consideration to assets, liabilities, and goodwill

• Valuation of tangible and intangible assets in accordance with Ind-AS 103 / IFRS 3

• Identification, recognition, and measurement of assumed liabilities

• Calculation and evaluation of goodwill arising from acquisition transactions

• Support for impairment testing and assessment of financial reporting impact

• Preparation of comprehensive PPA reports for audit and regulatory purposes

• Advisory support on the strategic and financial implications of acquisitions

• Ensuring strict adherence to accounting standards and transparent reporting