Ind AS 103 requires an acquirer to recognise, at the acquisition date, the identifiable assets acquired and liabilities assumed — at their acquisition-date fair values. The balance is goodwill. Transique delivers full-scope PPAs for listed and private acquirers, covering intangible-asset identification, fair valuation of each class, contingent-consideration measurement, and non-controlling-interest valuation.
Our PPAs are built to audit-defence standard. Every identified intangible has a written rationale for its recognition (or non-recognition), a documented valuation approach, and a sensitivity analysis on each material input.
Part of Business Valuation. Related: Impairment Testing · Financial Reporting Valuation · Brand & Intangible Valuation
Yes, if they report under Ind AS. Ind AS applies to certain categories of companies based on net-worth, listing status and voluntary adoption. Private companies applying AS (not Ind AS) follow AS 14 (Accounting for Amalgamations) or AS 21 / AS 23 / AS 27 for consolidation, which have different rules. We scope to the applicable framework.
Typically three to four weeks from kick-off, depending on intangible complexity and auditor-interaction cycles. Large acquisitions with multiple reporting units and complex contingent consideration take longer.
In our experience, the top three are: (1) under-identification of intangibles (e.g., grouping customer relationships with goodwill); (2) inadequate support for the discount rate used on intangibles; and (3) weak documentation of the contingent-consideration fair-value judgment. We pre-empt each of these in the report architecture.
Yes, where required — for example, before an IPO, or following a change in reporting framework. Retrospective PPAs require valuation-date-specific inputs (market data, risk-free rates, peer-royalty rates as of the acquisition date).
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