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Business & Brand Valuation·Engagement 02 of 06

Purchase Price Allocation

Under IFRS 3, the acquirer allocates the purchase price across identifiable assets and liabilities at fair value, with the residual to goodwill.

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Under IFRS 3, the acquirer allocates the purchase price across identifiable assets and liabilities at fair value, with the residual to goodwill. We value the identifiable intangibles (customer relationships, brand, technology) and the contingent considerations.

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