Cross-Border Purchase Price Allocation for Global Manufacturing Acquisition

Cross-Border Purchase Price Allocation for Global Manufacturing Acquisition

Tag: IFRS 3 | Intangible Assets | Big 4 Audit Alignment Hook:Delivered time-critical PPA aligned with IFRS requirements for global consolidation. Situation A multinational group acquired a controlling stake in an Indian manufacturing company. The group was required to complete a Purchase Price Allocation (PPA) within strict reporting timelines for global consolidation under IFRS. Challenges […]

22 Apr 2026 1 min read

Tag: IFRS 3 | Intangible Assets | Big 4 Audit Alignment

Hook:
Delivered time-critical PPA aligned with IFRS requirements for global consolidation.

Situation

A multinational group acquired a controlling stake in an Indian manufacturing company. The group was required to complete a Purchase Price Allocation (PPA) within strict reporting timelines for global consolidation under IFRS.

Challenges included:

  • Identification and valuation of intangible assets (customer relationships, technology)
  • Alignment with global audit expectations (Big 4)
  • Limited historical data and evolving projections
  • Strict 45-day reporting deadline

Approach

  • Performed fair value allocation across tangible and intangible assets
  • Applied advanced valuation techniques (Relief-from-Royalty, Multi-Period Excess Earnings Method)
  • Worked closely with global audit teams for alignment
  • Built robust financial projections under multiple scenarios
  • Ensured compliance with IFRS 3 and Ind AS 103

Outcome

  • Delivered audit-ready PPA report within timeline
  • Achieved smooth integration into global financial statements
  • Provided clarity on value drivers and goodwill composition
  • educed audit queries through high-quality documentation

Key Highlights

  • Cross-border transaction
  • IFRS / Ind AS compliance
  • Intangible asset valuation
  • Big 4 audit coordination
Back to All Case Studies