Purchase Price Allocation

The registration of business combinations implies a process where an independent expert’s support and advice is essential to reach consistency with the accounting regulation and market’s regular practices.

Technical specificity and complexity derived from many of the intangible assets derived from a business combination in an insurance entity turns Mazars into the best ally on these processes for the purpose of issuing quality financial information. For such end, we accompany our customers with different services:

  • Determination of the intangible assets derived from a business combination.
  • Support on market price valuation of transferred assets and liabilities, as well as documentation of accounting processes required by the regulation at acquisition, such as the portfolios’ designation, search for embedded derivatives, etc.
  • Assistance in the valuation of contingent liabilities
  • Advice in the determination of goodwill, as well as its location into cash generating units