Hello All


I am working on PPA Valuations for IFRS 3.

I have following two queries:


  1. I want to understand the treatment of Deferred Taxes i.e. how are they calculated and accounted for, and whether deferred tax liability needs to be reduced from Purchase Price while calculating Goodwill.
  2. How is tax amortization benefit calculated in valuation of intangible assets? If my intangible asset has a remaining life of say just 4 years, what should be my amortization period?


Kindly advise.


Thanks and Regards,




Deffered Tax is to be considered in PPA excercise