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Purchase Price Allocations for Financial Reporting and Tax

Purchase Price Allocations for Financial Reporting and Tax


Purchase Price Allocations for Financial Reporting and Tax ...
Price: $75.00
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This product is a recording of the Appraisal Institute webinar that was conducted on April 16, 2014.
Once the Appraisal Institute confirms your payment, you will receive an e-mail containing a link to the webinar recording.

Please note: The interactive features of the webinar (e.g. poll/survey questions and the final evaluation) are NOT available in the recording. Appraisal Institute continuing education credit is NOT available for viewing the recording.

Purchase Price Allocations for Financial Reporting and Tax
Date: April 16, 2014
Duration: 2 hours

ASC 805 (Business Combinations) presents many challenges for commercial valuation professionals. Attend this timely webinar and learn the nuts and bolts of preparing compliant reports while avoiding commonly made mistakes.

Understand common practices used under purchase price allocation for compliance with ASC 805. Remove the guesswork and come away with step-by-step illustrations of how to prepare a compliant report in a business combination assignment for several common property types.

If you appraise commercial properties you won’t want to miss this webinar!

Presenters will discuss:

  • Background of ASC 805
  • Client Profile
  • Overview of  the Multi-Step Allocation Process
    • As Is
    • As Vacant
    • Land
    • Building (RCNLD)
    • Above/(Below) Market Lease Intangible
    • Leases In-Place (LIP) Intangible
    • Lease Origination Intangibles
    • Debt
    • Tenant Relationships
    • Goodwill
  • Definitions and requirements
  • Standard practices and common mistakes
  • Specific examples of real-world applications


Justin R. Glasser, MAI, is currently a Senior Manager in the Valuation Services practice of KPMG, LLP, San Diego, CA. He assists in the preparation of real property appraisals, highest and best use studies, lease analyses, and purchase price accounting of tangible assets relating to commercial and residential real estate including: gaming outlets, hotels, destination resorts, master planned communities, major office buildings restaurants, banks and movie theaters. He also performs transfer pricing studies relating to qualified properties and the real property leases held between REITs and taxable REIT subsidiaries.

Marius W. Andreasen, MAI is a Senior Managing Director and Americas Practice Leader of the Financial Reporting Practice within the Valuation & Advisory Group at Cushman & Wakefield. He focuses on corporate engagements involving real estate related consulting services, primarily on valuation for financial reporting, purchase price allocations (ASC topic 820), intangible real estate assets, and fractional/minority interests in real estate holding companies and partnerships. Mr. Andreasen has worked on a national and international level on valuations and consultations on a variety of assets including office buildings, regional malls, hotels, golf courses and gas stations.


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