In this episode of the EY India Insights Podcast, Parag Mehta, Partner, Strategy and Transactions, EY India, shares his perspectives on how purchase price allocation (PPA) is increasingly becoming a strategic consideration in mergers and acquisitions, rather than just a post‑deal compliance requirement. He discusses the role of PPA under Ind AS 103 and how allocation choices can significantly influence future earnings, balance‑sheet outcomes, tax positions, and investor perceptions.
