Case value intangibles in business combinations

Case value intangibles in business combinations provides a comprehensive business case of valuation of an acquisition of a regional provider of professional services, ProfServCo. The following intangible assets were identified as of the date of the combination:

  1. Trade name Case value intangibles in business combinations
  2. Service concession number Case value intangibles in business combinations
  3. Customer relationships Case value intangibles in business combinations
  4. Non-competition agreements. Case value intangibles in business combinations

ProfServCo was acquired as part of a business combination under IFRS 3 by AcquiCo on 30 September 20×2.

1. Trade name

ProfServCo operates in a region of the United States and has been a leading provider in its service market since it was founded in the 1970’s. The Company’s trade … Read more

Complete detection of all IFRS 3 intangibles

Complete detection of all IFRS 3 intangibles explains it all, because detecting intangible assets can be a complex and challenging matter. Strategies to detect identifiable intangible assets vary depending on the facts and circumstances of the business combination and usually require a full review of the transaction. It is important to understand the business of the acquiree, what intangible resources it depends on and how these may translate into identifiable intangible assets. It should be possible to explain the acquired business in terms of the resources it uses to generate profits and how these are reflected in the acquiree’s assets and liabilities. In other words ask the question: what has been paid for?

Use the business case and transaction case Read more