Fair Value, Purchase Price Allocation & Impairment Testing
Complex valuations for financial reporting and regulatory compliance.
Fair value measurements permeate modern financial reporting — from business combinations and impairment testing to financial instruments, investment property, and share-based payments. The complexity of these measurements, combined with increasing auditor and regulatory scrutiny, demands specialized expertise.
PI Partnersبي آي بارتنرز provides fair value measurement services covering purchase price allocations under IFRS 3, goodwill and intangible asset impairment testing under IAS 36, financial instrument valuations under IFRS 9/13, and other fair value measurements required by IFRS standards.
We work collaboratively with management and external auditors to ensure fair value measurements are well-documented, methodologically sound, and supported by appropriate market evidence. Our goal is to minimize audit friction while maintaining the integrity and defensibility of the measurements.
Our Approach
Fair value hierarchy assessment (Level 1, 2, 3 classification)
Purchase price allocation with intangible asset identification
Cash-generating unit identification for impairment testing
Value-in-use and fair value less costs of disposal modeling
Sensitivity analysis and headroom assessment
Audit-ready documentation and auditor liaison
