IFRS 3 • PURCHASE PRICE ALLOCATION
Purchase Price Allocation Calculator
Explore industry benchmarks for identifiable intangible assets, estimate deferred tax and goodwill, and review common valuation methods.
Build an indicative allocation
- Compare industry average and median intangible-asset percentages
- Bridge consideration to tangible assets, intangibles, deferred tax and goodwill
- Review likely assets and valuation methods by industry
The calculator runs in your browser and does not store your inputs.
What the benchmark tells you
The tool provides an initial reasonableness range based on identifiable intangible assets as a percentage of purchase consideration across ten broad industries. It is designed for early scoping—not to replace transaction-specific analysis.
Income approach
Customer relationships, technology, brands, contracts, licences and in-process R&D are often valued using MEEM, relief-from-royalty, with-and-without, Greenfield or probability-weighted cash flows.
Cost approach
Replacement cost may suit internally created assets that do not directly generate revenue, including certain software, databases and assembled-workforce contributory asset calculations.
Methodology matters
A formal PPA identifies separately recognizable assets, develops asset-specific forecasts, selects useful lives, incorporates contributory asset charges, evaluates deferred taxes, and reconciles returns through a weighted average return on assets analysis.
Important: This general educational calculator is not a client-delivery tool, formal PPA, accounting conclusion, valuation opinion or audit support. Results can differ materially based on deal structure, forecasts, asset mix, tax treatment and IFRS 3 or applicable GAAP.
