- Year of Publication: 2023
- ISBN: 0
Episode Duration:
70 minutes
Episode Background:
The accounting requirements in an M&A transaction under IND AS, IFRS and US GAAP requires diverse expertise. Also, the recent amendments in the income tax laws disallowing depreciation on goodwill has made allocation of consideration amongst various assets even more relevant. Valuing intangible asset has always been at the core of a Purchase Price Allocation, however the completeness and benchmarking of the outcomes seems to be lacking.
What shall the episode cover?
Taxsutra in association with Coortus Advisors (a premier full service firm delivering ‘Deals, Structuring & Valuations’) is back with its exclusive monthly ‘valuation’ series, with the sixth edition on the topic of “Purchase Price Allocation for Financial Reporting & Income Tax”
In this episode, Mr. Abhijeet Shah (Founder) & Mr. Pruthvi Mota (Practice Head – Valuation & Business Modelling) from Coortus Advisors deep-dived into the following aspects:
Key Highlights
- Determination of Purchase Consideration (including deferred and contingent consideration)
- Allocation of Purchase Consideration into various assets and liabilities
- How is Tax Amortisation Benefit applied?
- Importance of WACC-WARA-IRR Reconciliation
- Benchmarking of Goodwill
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
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Ratings and Reviews
Overall Rating
- Year of Publication: 2023
- ISBN: 0
Episode Duration:
70 minutes
Episode Background:
The accounting requirements in an M&A transaction under IND AS, IFRS and US GAAP requires diverse expertise. Also, the recent amendments in the income tax laws disallowing depreciation on goodwill has made allocation of consideration amongst various assets even more relevant. Valuing intangible asset has always been at the core of a Purchase Price Allocation, however the completeness and benchmarking of the outcomes seems to be lacking.
What shall the episode cover?
Taxsutra in association with Coortus Advisors (a premier full service firm delivering ‘Deals, Structuring & Valuations’) is back with its exclusive monthly ‘valuation’ series, with the sixth edition on the topic of “Purchase Price Allocation for Financial Reporting & Income Tax”
In this episode, Mr. Abhijeet Shah (Founder) & Mr. Pruthvi Mota (Practice Head – Valuation & Business Modelling) from Coortus Advisors deep-dived into the following aspects:
Key Highlights
- Determination of Purchase Consideration (including deferred and contingent consideration)
- Allocation of Purchase Consideration into various assets and liabilities
- How is Tax Amortisation Benefit applied?
- Importance of WACC-WARA-IRR Reconciliation
- Benchmarking of Goodwill
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
