The Combined Assessed Value Of Intangible Assets For The Price And Case Analysis

Purchase price allocation is a concrete application of fair value in China, and alsoPPA is the one of emphasis and difficulty in the financial report for the purpose of inevaluation.It requirements of the merged assets or liabilities at fair value as the basisfor re-pricing and make the evaluation value as a measurement basis of consolidatedfinancial statements.First of all, this article through to the present stage ppa(stand for the Purchaseprice allocation) with the condition of Intangible assets value assessment, expoundsthe related theory of PPA,Points out the logical sequence of ppa also distinguish theppa and the enterprise value evaluation of differences.According to the fair value canreflect most be evaluated object value,Pointed out that in the purchase price, thecontribution value of intangible assets is based on the fair value of the intangibleassets.At the same time, it is pointed out that the contribution value of intangibleassets is the key points and difficulties in ppa.Secondly, this paper analyzed the influence factors of affect the contributionvalue of intangible assets,according to the fair value of the three levels and evaluationfor docking, this paper expounds the application of present evaluation method in thefair value of the intangible assets evaluation.Again, in view of the intangible assetsand the rationality of contribution value, put forward in the process of valueevaluation of the ppa problems that should be noticed，Include: confirmation, servicelife of intangible assets and intangible assets disposal as well as the rationality of thepurchasing price for share and to estimate the the rate of return.According to theseproblems of should be paid attention to,This article selects not under the samecontrol enterprise merger cases,and put the Value contribution of intangible assets inthe Purchasing prices into the actual operation,Separated the value of goodwill andexamine the rationality of the contribution value of intangible assets.Finally,the cases involving intangible asset allocation of the accounting treatmentof a brief description,summarized the cases of deficiency and Pointed out that at present China’s PPAis still an emerging economic activity, the need for more complextheoretical support and A wide range of practical applications,this research haspractical significance.