Accounting procedures require an acquiror to allocate purchase consideration to the fair value of all acquired assets and liabilities when obtaining control of a company. This process, called a purchase price allocation (PPA), involves assets and liabilities that did not exist on the target’s balance sheet prior to the transaction. Certain pre-existing assets must be restated to fair value. This process can be time consuming and complex. AN Valuations has a wealth of experience in this area and can work with you and your independent auditor to achieve a smooth process.