In every merger and acquisition transaction, it often requires the acquirers to measure the tangible and intangible assets concerned at their fair values as of the transaction date and report such values on their balance sheet, in accordance with relevant accounting standards such as HKFRS 3R, IFRS 3 and US GAAP ASC 805.

During the process of measurement, which is widely known as the “purchase price allocation”, we assist our clients to:

  1. Identify intangible assets;
  2. Estimate the useful life and fair value of each intangible asset;
  3. Advise the financial implication of the allocation results;
  4. Evaluate the impact on the value of goodwill under various methods;
  5. Highlight the possibility for impairment assessment in future; and
  6. Measure fair value of considerations.

Our finance and accounting expertise, together with our extensive industry knowledge and practical valuation skills, is capable of performing such valuations for financial reporting or internal reference purposes. We have been engaged in various types of intangible asset valuations, including, but not limited to:

  • Trademark and brand name
  • Mining Right
  • Film Copyright
  • Customer relationship
  • License
  • Favorable lease
  • Franchise agreement
  • Technology
  • In progress R&D
  • Patent of Pharmaceutical formula