The course will provide participants with tools that will allow them to prepare a purchase price allocation with less support from an outsourced advisor than they otherwise might use. It will teach participants how to segment enterprise cash flows based on capital charges and how to allocate them to different intangible assets, as well as how to assess the relative riskiness of different types of intangible assets that result from a business acquisition or combination. Also covered are methods to segment enterprise cash flows based on capital charges and how to allocate these charges to different intangible assets. Participants will learn techniques for assessing the relative riskiness of different types of intangible assets that result from a business acquisition or combination.

Topics Include:

· overview and process of allocating and reconciling the purchase price following a business acquisition

· valuation techniques relating to intangible assets such as trademarks, technologies, trade secrets, non-competition agreements, workforces, customer relations, and order books

Prerequisites: Knowledge, Experience or Courses:

This seminar requires that participants have one of two prerequisites:

· Experience in a role involving PPA, or

· Completed either or both of the following courses: Business Valuations – Fundamentals or Business Valuations – Advanced

Applicable for

CPAs in public practice providing purchase price allocation support work and/or controllers and CFOs involved in the financial reporting element of business acquisitions.

Learning Objectives

By the end of this course, participants should be able to:

· Identify different types of intangible assets that result from a business acquisition or business combination and develop a purchase price allocation framework.

· Utilize excess earnings approaches to intangible asset valuation and royalty relief methods to value different identifiable intangible assets.

· Apply capital charges to different types of intangible assets in order to develop a cash flow stream that can be quantified and valued, as is required in the valuation of identifiable intangible assets.

· Reconcile the valuation of individual intangible assets with an overall business purchase price and will solve for the value of goodwill in a purchase price allocation.

Seminar Leader: Jennifer Brownridge

What to Expect

· This is a Live Virtual Seminar where class size has been limited to allow for an interactive learning environment.

· This seminar will not be recorded.

· Course materials, links and credentials will be emailed to you two business days before the seminar. Once sent, the email will also be found in your Account Communication tab of the CPA Manitoba Member Portal.

· Live webinars have varying levels of expected interaction, and some may require webcam and microphone capabilities – if you have concerns about the interaction required for this course, please email [email protected]

CPA Manitoba PD Terms and Conditions