Business Mergers & Acquisitions

Mergers, Acquisitions & Due Diligence

Australian Valuations can provide fixed asset valuation advice in relation to mergers and acquisitions and due diligence assessment ahead of a business acquisition transaction.

Under International Financial Reporting Standards (IFSR) a business is required to state whether a transaction or event is a business combination and, if so, to account for it by applying the acquisition method. The acquisition method requires the recognition and measurement of the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree. The combination of businesses triggers the requirement for the assets acquired to be recognised and measured at “Fair Value”.

Merger and acquisition requirements can include:

  • Purchase Price Allocation
  • Valuation and asset identification
  • Due Diligence
  • Transactional advice