CASE STUDY Intangible Business Ltd Campari Brief In 2009, Campari SPA acquired the Wild Turkey Kentucky bourbon brand from Pernod Ricard under an asset purchase agreement for $582 million. Intangible Business Ltd was appointed to value the assets and liabilities acquired under IFRS 3. The assets and liabilities acquired included the Wild Turkey brand, goodwill, inventories, fixed assets, current assets and liabilities (excluding receivables and liabilities from Pernod affiliated companies) and pension liabilities. Approach Intangible Business determined the fair value of the assets and liabilities and quantified the goodwill on the acquisition. The principal assets acquired were the Wild Turkey brand, maturing stocks, barrels, finished goods stocks (US, Japan & Australia ) and the di

Join for free to read