Japan

How to determine the discount rate (WACC) under the DCF method | Points checked by size premium, country risk, and auditing firms

#PPA (Purchase Cost Allocation) #Valuation

Japan

Relationship between PPA and impairment testing | How PPA results affect impairment testing from the next fiscal year onward, signs of goodwill impairment, and annual response

#PPA (Purchase Cost Allocation)

Japan

PPA and goodwill | Mechanism for determining the amount of goodwill, concept of amortization period, difference between Japanese GAAP and IFRS

#PPA (Purchase Cost Allocation)

Japan

Intangible assets identified in PPA | Identification requirements and evaluation methods for customer-related, technology, trademark, and non-compete (excess profit method/royalty exemption method)

#PPA (Purchase Cost Allocation)

Japan

Who should I ask for PPA? Differences between audit firm-affiliated, independent, and FA concurrently, and how to assess cost and quality

#PPA (Purchase Cost Allocation)

Japan

How to handle PPA audit firms | Independence of evaluators, issues often raised in audits, and how to respond to questions

#PPA (Purchase Cost Allocation)

Japan

List of materials required for PPA | Things to be prepared by the buyer, things to be requested from the target company, scope of diversion of DD materials

#PPA (Purchase Cost Allocation)

Japan

PPA cost price | Approximate price by project size, factors that determine costs, and items to check when making an estimate

#PPA (Purchase Cost Allocation)

Japan

When should you start a PPA? Deadline within one year, provisional accounting treatment, starting time calculated backwards from the closing date

#PPA (Purchase Cost Allocation)

Japan

Postponing non-amortization of goodwill | Flow of consideration in 2026, concept of amortization period, M&AImpact on practice

#PPA (Purchase Cost Allocation) #Valuation #accounting tax

Japan

What is PPA (Purchase Cost Allocation) | M&Reasons why it is necessary after A, target acquisition, and what will happen if it is not implemented

#PPA (Purchase Cost Allocation)