Abstract
M&A operations must be accounted for in accordance with the IFRS 3 international accounting principle. This implies that the purchasing company must allocate the acquisition purchase price to the identifiable assets and liabilities of the acquired company. This allocation process, defined as purchase price allocation or simply PPA, emphasizes specific issues according to the typology of the sector of the acquired firm and in particular for the banking sector. This document, following a brief classification of the IFRS 3 features, illustrates the procedure for carrying out the PPA for banks. In particular, an analysis is carried out on the type of intangibles owned by Italian listed banks and the methods to determine their relative fair value in respect of the IFRS 3 principles.
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