{"id":2447,"date":"2022-09-16T09:16:27","date_gmt":"2022-09-16T08:16:27","guid":{"rendered":"https:\/\/www.sorgemeval.com\/uk\/?p=2447"},"modified":"2022-09-16T09:16:27","modified_gmt":"2022-09-16T08:16:27","slug":"purchase-price-allocations-ppa","status":"publish","type":"post","link":"https:\/\/www.sorgemeval.com\/uk\/purchase-price-allocations-ppa\/","title":{"rendered":"Purchase Price Allocations (PPA)"},"content":{"rendered":"<p>Sorgem Evaluation regularly acts as a financial expert for the head of finance \/ accounting departments, in order to perform purchase price allocations (PPAs).<\/p>\n<p>Accounting principles applicable in relation to purchase price allocations are IFRS 3 &#8211; Business combinations, IAS 38 &#8211; Intangible assets and IAS 36 &#8211; Impairment of assets. Our work aims at analyzing the intangible assets that might be recognized, and then value these assets and rationalize the potential residual goodwill.<\/p>\n<p>We accompany our clients in the potential discussions with their auditors, for the certification of their annual accounts.<\/p>\n<p>In 2022, Sorgem Evaluation has performed the purchase price allocation:<\/p>\n<ul>\n<li>of Folio Fine Wine Partners, following the majority stake bought by the investment company EPI;<\/li>\n<li>of Bureau Betak, following its acquisition by The Independents;<\/li>\n<li>of Lefty, following its acquisition by The Independents.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sorgem Evaluation regularly acts as a financial expert for the head of finance \/ accounting departments, in order to perform&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2448,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-2447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latest-achievements","wp-sticky"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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