The Intangible Challenge: Valuing the Invisible in a Downturn

In an ever-evolving business landscape, intangible assets - elements like intellectual property, brand recognition, and customer...

Overview of Purchase Price Allocation Methodologies

Introduction Purchase Price Allocation (PPA) is a critical aspect of acquisition accounting, where the purchase price is allocated to the...

Understanding the Role of Intangible Assets in Purchase Price Allocation

Introduction Intangible assets play a crucial role in the purchase price allocation (“PPA”) process during mergers and acquisitions...

Purchase Price Allocation for Tax Purposes: Navigating the Complexities

Introduction Purchase Price Allocation (“PPA”) is a critical aspect of mergers and acquisitions (“M&A”) and business combinations, with...

Best Practices for Conducting Due Diligence in Purchase Price Allocation

Introduction Due diligence is a crucial aspect of the purchase price allocation (“PPA”) process during mergers and acquisitions (“M&A”)...

Addressing Purchase Price Allocation Challenges in Mergers and Acquisitions

Introduction In the aftermath of an M&A transaction, the purchase price paid by the acquiring business must be allocated to both the...

Recognizing Goodwill in Professional LLCs: Analysis of McLelland v. Paxton

In McLelland v. Paxton, 11 Wash. App. 2d 181, 453 P.3d 1, 11 Wn. App. 2d 181 (Wash. Ct. App. 2019), the Washington Court of Appeals...

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