CASE STUDY Fortune Brands Brief Following its acquisition of Allied Domecq jointly with Pernod Ricard, Fortune Brands engaged Intangible Business Ltd to value the assets and liabilities acquired for US GAAP and SEC (Securities and Exchange Commission) filing requirements. These assets and liabilities included not only brands such as Courvoisier, Teachers, Fundador, Larios, DYC, Terry Centenario, Sauza, Canadian Club and Maker’s Mark, but also vineyards, land, buildings, inventories, plant and machinery, deferred tax, goodwill and other intangibles, and pension liabilities. These assets are located around the world in North America, Mexico, France, Portugal, UK, Germany and Spain. In addition, Fortune Brands asked Intangible Business to apply the rules of FIN46R, Consolidation of

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