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2021 | OriginalPaper | Chapter

Intangibles in Different Industries

Authors : Marc C. Hübscher, Niklas Martynkiewitz

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

Purchase price allocations (PPAs) primarily serve for valuing tangible and intangible assets that result from acquisitions. Even though the values derived for the assets can generally not be used directly for transfer pricing purposes, public information available on purchase price allocations is of interest and may be used for valuing intangibles for transfer pricing purposes. To this end, in addition to a brief theoretical summary of PPAs and their implementation, we have conducted an empirical study based on published data from 631 large corporate transactions. Besides analyzing PPAs by industry, this chapter also provides a qualitative assessment of the most important value drivers per industry.

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previous chapter Understanding the Reporting of Intangibles from a Business Perspective

next chapter The Miracle of Brand Value Creation: Where Does the Value Come From?

See Chap. 10.

Additionally, IFRS 3.19 allows an accounting policy choice, available on a transaction by transaction basis, to measure NCI either at fair value (sometimes called the full goodwill method), or the proportionate share of the NCI of identifiable net assets of the acquiree.

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Title: Intangibles in Different Industries
Authors: Marc C. Hübscher
Niklas Martynkiewitz
Publisher: Springer International Publishing
Book: Intangibles in the World of Transfer Pricing
Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021
DOI: https://doi.org/10.1007/978-3-319-73332-6_7

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