Goodwill and Purchase Price Allocation

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Corporate Finance Institute
Published at : 28 Dec 2020
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Net Identifiable Assets (NIA) consists of the assets acquired from a company whose value can be measured at a given point of time and its future benefit to the company is recognizable. NIA is used for Purchase Price Allocation (PPA) and the calculation of Goodwill in Mergers and Acquisitions (M&A).

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