Tatyana Zakharina, director of corporate finance practice at OKS Labs, talks about the PPA procedure – recognition and distribution of assets to the buyer’s balance sheet
M&A experts expect a new wave of resales. According to their forecasts, in the next two years, many owners who bought up the assets of departed foreigners will put them up for sale again. Among the reasons are difficulties with management, the desire to make money on a secondary transaction, and the risks of deprivatization.
The revival in the mergers and acquisitions market is an excellent opportunity to talk about the procedure for distributing the transaction price (Purchase Price Allocation, PPA) and the role of consulting in this process.