Independent valuation support for post-acquisition purchase price allocation, identifiable intangible assets, fair-value measurement and audit-ready IFRS 3 documentation.
An acquisition price is rarely attributable only to the target’s existing book assets. IFRS 3 may require separately identifiable assets and liabilities to be recognised at acquisition-date fair value before the residual is recorded as goodwill.
We combine valuation modelling with an understanding of the transaction, business model and accounting requirements so the PPA can be explained clearly to management, boards and external auditors.
Understand purchase consideration, acquisition structure, completion date, existing financial information and the commercial rationale for the transaction.
Assess customer relationships, software and technology, brands, licences, contracts and other potential identifiable intangible assets.
Select and apply appropriate valuation methods, assumptions, discount rates, useful lives and supporting market or financial inputs.
Where relevant, model the value of customer relationships using attrition, margins, contributory asset charges and forecast cash flows.
Value software, platforms, technology or other intellectual property using income, relief-from-royalty or other appropriate approaches.
Coordinate with management and tax advisers on the accounting implications of fair-value adjustments and related deferred-tax balances.
Reconcile consideration and recognised net assets to the resulting goodwill or other acquisition-accounting outcome.
Provide methodology papers, assumptions, calculations and supporting schedules in a form designed for efficient external-auditor review.
Software, proprietary technology, recurring customer relationships and data-driven business models.
Platform technology, brands, player relationships, licences, software and complex operating structures.
Customer relationships, contractual rights, brands, distribution arrangements and other identifiable assets.
Following a qualifying business combination, the acquirer identifies and measures the identifiable assets acquired and liabilities assumed at the acquisition date, with the residual generally reflected in goodwill or a bargain purchase, subject to IFRS 3.
Depending on the acquired business, identifiable intangibles can include customer relationships, technology, brands, trademarks, contracts, licences and other rights that meet the recognition criteria.
Ideally shortly after completion, while transaction information, management forecasts and operational knowledge are readily available and before year-end reporting or audit deadlines become compressed.
We prepare valuation models, assumptions, methodology papers and supporting schedules designed to be reviewable by the client’s auditor. Acceptance of any valuation remains subject to the auditor’s independent procedures.
Yes. Post-acquisition goodwill and other assets may require IAS 36 impairment analysis. We can support valuation and impairment work as a separate engagement.
Share the transaction documents, completion date and available forecasts for an initial scope discussion.
G. Adamides Audit Ltd is an independent ICPAC-regulated firm in Nicosia. Engagements are led by experienced professionals and coordinated across audit, tax, accounting, corporate, valuation and financial reporting disciplines.
Direct senior involvement from scoping through delivery, with clear accountability and communication.
Experience with international groups, founders, HNWIs, technology, iGaming, fintech and complex cross-border structures.
Corporate documents, accounting records, tax analysis and audit evidence are aligned rather than handled in isolation.
Assignments include business valuations, IP and software valuations, purchase price allocations, impairment testing, shareholder transactions and valuations for tax, audit and financial reporting.
The selected method depends on the asset and available evidence and may include discounted cash flow, relief-from-royalty, multi-period excess earnings, replacement cost and market approaches.
A valuation can support the commercial and accounting analysis, but the legal contribution, tax treatment, ownership evidence and corporate approvals must also be completed.
Yes. Engagement deliverables can include the report, model workings, comparable-company analysis, sensitivity analysis and implementation support.