Financial Due Diligence & Purchase Price Allocation (PPA) in Dubai
Western VAS provides purchase price allocation services in Dubai — business valuation and PPA, financial due diligence and property valuation estimates within PPA for M&A and reporting.
When a business or asset portfolio changes hands, two sets of numbers must stand up to scrutiny: the numbers behind the deal, and the numbers that follow it into the financial statements. Western VAS provides the independent valuation evidence that underpins financial due diligence and the purchase price allocation required under IFRS 3. From identifying and valuing the tangible and intangible assets acquired, to deriving residual goodwill and documenting it for the auditor, we deliver fair-value conclusions that are defensible to investors, boards and auditors alike.
- Purchase Price Allocation (PPA) — allocation of consideration to tangible and intangible assets and goodwill under IFRS 3
- Fair Value of Tangible Assets — property, plant, machinery and equipment under IFRS 13, IAS 16 and IAS 40
- Intangible Asset Valuation — identification and valuation of brand, customer relationships, contracts, licences and IP
- Goodwill & Residual — derivation and support of residual goodwill
- Transaction & FDD Valuation Support — independent asset values for deal evaluation and underwriting
- Impairment & Reporting Inputs — value support for subsequent impairment testing and IFRS reporting
- Audit-Ready Documentation — workings and narrative structured for auditor review
- Acquisition accounting (IFRS 3) — a defensible PPA for the opening balance sheet
- Deal evaluation — independent asset values inside financial due diligence
- Audit support — fair-value evidence the auditor can sign off
- Ongoing reporting — value inputs for impairment testing and disclosure
Our work is independent and standards-led — applying IVS, IFRS 13 and IFRS 3 — and grounded in market evidence rather than management assertion. We coordinate early with the deal team and, where appropriate, the auditor, so the basis of value, valuation date and scope are agreed before work begins.
We identify each asset class transferred in the transaction, value the tangible and intangible assets on the appropriate basis, and reconcile the allocation back to the total consideration — with residual goodwill derived transparently. Every conclusion is supported by workings, assumptions and a narrative written for audit review.
The result is a purchase price allocation and supporting valuations that survive auditor challenge and give the board and investors confidence in the reported numbers.
- 1 · Share your requirement — tell us about the asset and the purpose of valuation; we confirm the scope and basis of value.
- 2 · Inspection & analysis — our RICS-qualified valuers inspect the asset and review current market and operating data.
- 3 · Independent report — you receive a clear, RICS-compliant report, typically within 3–5 working days of inspection.
Standards-led
IVS, IFRS 13 and IFRS 3 applied rigorouslyTangible + intangible
property, plant and machinery and intangibles valued under one roofAudit-tested
documentation built for and accepted by auditorsIndependent
conclusions grounded in evidence, not management viewWhat is a purchase price allocation?
A PPA allocates the price paid in an acquisition across the identifiable tangible and intangible assets acquired, with any unallocated residual recognised as goodwill, as required under IFRS 3.
How does FDD differ from PPA?
Financial due diligence supports the decision to transact and the price; PPA is the post-deal accounting exercise that allocates the agreed price across assets for the opening balance sheet. The same independent valuations often support both.
Do you value intangible assets?
Yes. We identify and value intangibles such as brand, customer relationships, contracts, licences and intellectual property, alongside the tangible assets.
Will our auditor accept the valuation?
Our PPAs are prepared under IVS and IFRS and documented specifically for audit review; we engage with the auditor where helpful so the basis and evidence are clear from the outset.
What valuation date do you use?
Typically the acquisition (completion) date for PPA purposes; we confirm the relevant date and basis with the deal team and auditor before starting.