{"id":10706,"date":"2021-12-22T17:07:48","date_gmt":"2021-12-22T16:07:48","guid":{"rendered":"https:\/\/www.tecnitasa.es\/advisory\/financial-advisory\/ma-support\/"},"modified":"2023-12-24T09:11:15","modified_gmt":"2023-12-24T08:11:15","slug":"ma-support","status":"publish","type":"page","link":"https:\/\/www.tecnitasa.es\/en\/advisory\/financial-advisory\/ma-support\/","title":{"rendered":"M&#038;A support"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10706\" class=\"elementor elementor-10706 elementor-4924\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e3c1b5 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"1e3c1b5\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;c5f1fd7&quot;,&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;50&quot;,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_bg_x&quot;:&quot;50&quot;,&quot;jet_parallax_layout_bg_y&quot;:&quot;50&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8594da\" data-id=\"c8594da\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad6412f elementor-mobile-align-center elementor-align-left elementor-widget elementor-widget-raven-heading\" data-id=\"ad6412f\" data-element_type=\"widget\" data-widget_type=\"raven-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"raven-widget-wrapper\"><h1 class=\"raven-heading raven-heading-h1\"><span class=\"raven-heading-title \">M&A support<\/span><\/h1><\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6474c20 elementor-mobile-align-center elementor-align-left elementor-widget elementor-widget-raven-breadcrumbs\" data-id=\"6474c20\" data-element_type=\"widget\" data-widget_type=\"raven-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"raven-breadcrumbs raven-breadcrumbs-yoast\"><div id=\"breadcrumbs\"><span><span><a href=\"https:\/\/www.tecnitasa.es\/en\/home-new\/\">TECNITASA<\/a><\/span><\/span><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f581dc4 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f581dc4\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;_id&quot;:&quot;249d824&quot;,&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f9064be\" data-id=\"f9064be\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68252ac elementor-widget elementor-widget-heading\" data-id=\"68252ac\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">M&amp;A support<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf91be5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bf91be5\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-c6fa7c2\" data-id=\"c6fa7c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eabfdb2 elementor-widget elementor-widget-text-editor\" data-id=\"eabfdb2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Advice on accounting for business acquisitions (PPAs): Identifying the goodwill \/ badwill of the transaction;<br \/>\nPPA (Purchase Price Allocation) is the goodwill accounting process by which one company (the acquirer), on acquiring another company (the target), allocates the purchase price to the various assets and liabilities acquired in the transaction. According to the accounting guidelines of IFRS 3, mandatory in any business acquisition process.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8493ea2 elementor-widget elementor-widget-text-editor\" data-id=\"8493ea2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Purpose:<\/strong><\/p>\n<p>Support in the integration of a business combination. Distribution of the price paid in the corporate transaction.<\/p>\n<p><strong>Phases of the process:<\/strong><\/p>\n<ul>\n<li>Description of the operation<\/li>\n<li>Diagnosis and detection of assets and liabilities (tangible and intangible)<\/li>\n<li>Determination of the Fair Value of the tangible and intangible assets identified in the operation. Assignment of useful lives.<\/li>\n<li>Checks (top down- bottom up by CGUs)<\/li>\n<li>Determination of goodwill.<\/li>\n<\/ul>\n<p><strong>Methodology:<\/strong><\/p>\n<p>Implementation of IFRS 3 and subsidiaries (IFRS 13, IAS 2, 16 and 38). General Chart of Accounts (GCA), IFRS or USGAAP basis.<\/p>\n<p><strong>Purposes:<\/strong><\/p>\n<p>Determine the goodwill of the business or part of it, as agreed between the company and the auditor.<\/p>\n<p>Derivative services:<\/p>\n<p>Impairment test of fixed assets, intangible assets and goodwill in accordance with IAS 36.<\/p>\n<p>Financial due diligence.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-421d779 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"421d779\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;4a0bf62&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27f61f5\" data-id=\"27f61f5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c89a6f elementor-widget elementor-widget-text-editor\" data-id=\"1c89a6f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"10936\" class=\"elementor elementor-10936 elementor-4633\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fdd3dee elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"fdd3dee\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;_id&quot;:&quot;61082e3&quot;,&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cd46dd5\" data-id=\"cd46dd5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b4ea37 elementor-mobile-align-center elementor-align-left elementor-widget elementor-widget-raven-heading\" data-id=\"8b4ea37\" data-element_type=\"widget\" data-widget_type=\"raven-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"raven-widget-wrapper\"><h2 class=\"raven-heading raven-heading-h2\"><span class=\"raven-heading-title \">Need help?<\/span><\/h2><\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7641da6 elementor-widget elementor-widget-text-editor\" data-id=\"7641da6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do not hesitate to contact us to resolve any questions or request information about any of our services.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d6c1205\" data-id=\"d6c1205\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-868cbe4 raven-form-button-align-spaced elementor-widget elementor-widget-raven-form\" data-id=\"868cbe4\" data-element_type=\"widget\" data-settings=\"{&quot;fields&quot;:[{&quot;placeholder&quot;:&quot;Name&quot;,&quot;_id&quot;:&quot;312dac4&quot;,&quot;acceptance_text&quot;:null,&quot;rows&quot;:null,&quot;required&quot;:&quot;true&quot;,&quot;width&quot;:&quot;50&quot;,&quot;label&quot;:&quot;Name&quot;,&quot;step_previous_button&quot;:null,&quot;step_next_button&quot;:null,&quot;index&quot;:0,&quot;type&quot;:&quot;text&quot;,&quot;recaptcha_badge&quot;:null,&quot;recaptcha_theme&quot;:null,&quot;recaptcha_size&quot;:null,&quot;checked_by_default&quot;:null,&quot;min_time&quot;:null,&quot;max_time&quot;:null,&quot;min_date&quot;:null,&quot;max_date&quot;:null,&quot;localization&quot;:null,&quot;min&quot;:null,&quot;max&quot;:null,&quot;field_options&quot;:null,&quot;inline_list&quot;:null,&quot;field_html&quot;:null,&quot;native_html5&quot;:null,&quot;multiple_selection&quot;:null,&quot;iti_tel&quot;:null,&quot;iti_tel_tel_type&quot;:null,&quot;iti_tel_require_area&quot;:null,&quot;iti_tel_allow_dropdown&quot;:null,&quot;iti_tel_country_include&quot;:null,&quot;iti_tel_ip_detect&quot;:null,&quot;iti_tel_internationalize&quot;:null,&quot;file_sizes&quot;:null,&quot;file_types&quot;:null,&quot;allow_multiple_upload&quot;:null,&quot;max_files&quot;:null,&quot;step_icon&quot;:null,&quot;field_value&quot;:&quot;&quot;,&quot;field_custom_id&quot;:&quot;&quot;},{&quot;placeholder&quot;:&quot;Surname&quot;,&quot;acceptance_text&quot;:null,&quot;rows&quot;:null,&quot;required&quot;:&quot;true&quot;,&quot;width&quot;:&quot;50&quot;,&quot;_id&quot;:&quot;84e7a66&quot;,&quot;label&quot;:&quot;Surname&quot;,&quot;step_previous_button&quot;:null,&quot;step_next_button&quot;:null,&quot;index&quot;:1,&quot;type&quot;:&quot;text&quot;,&quot;recaptcha_badge&quot;:null,&quot;recaptcha_theme&quot;:null,&quot;recaptcha_size&quot;:null,&quot;checked_by_default&quot;:null,&quot;min_time&quot;:null,&quot;max_time&quot;:null,&quot;min_date&quot;:null,&quot;max_date&quot;:null,&quot;localization&quot;:null,&quot;min&quot;:null,&quot;max&quot;:null,&quot;field_options&quot;:null,&quot;inline_list&quot;:null,&quot;field_html&quot;:null,&quot;native_html5&quot;:null,&quot;multiple_selection&quot;:null,&quot;iti_tel&quot;:null,&quot;iti_tel_tel_type&quot;:null,&quot;iti_tel_require_area&quot;:null,&quot;iti_tel_allow_dropdown&quot;:null,&quot;iti_tel_country_include&quot;:null,&quot;iti_tel_ip_detect&quot;:null,&quot;iti_tel_internationalize&quot;:null,&quot;file_sizes&quot;:null,&quot;file_types&quot;:null,&quot;allow_multiple_upload&quot;:null,&quot;max_files&quot;:null,&quot;step_icon&quot;:null,&quot;field_value&quot;:&quot;&quot;,&quot;field_custom_id&quot;:&quot;&quot;},{&quot;type&quot;:&quot;email&quot;,&quot;placeholder&quot;:&quot;Email&quot;,&quot;acceptance_text&quot;:null,&quot;rows&quot;:null,&quot;_id&quot;:&quot;4663abc&quot;,&quot;label&quot;:&quot;Email&quot;,&quot;step_previous_button&quot;:null,&quot;step_next_button&quot;:null,&quot;index&quot;:2,&quot;recaptcha_badge&quot;:null,&quot;recaptcha_theme&quot;:null,&quot;recaptcha_size&quot;:null,&quot;checked_by_default&quot;:null,&quot;min_time&quot;:null,&quot;max_time&quot;:null,&quot;min_date&quot;:null,&quot;max_date&quot;:null,&quot;localization&quot;:null,&quot;min&quot;:null,&quot;max&quot;:null,&quot;field_options&quot;:null,&quot;inline_list&quot;:null,&quot;field_html&quot;:null,&quot;native_html5&quot;:null,&quot;multiple_selection&quot;:null,&quot;required&quot;:&quot;&quot;,&quot;iti_tel&quot;:null,&quot;iti_tel_tel_type&quot;:null,&quot;iti_tel_require_area&quot;:null,&quot;iti_tel_allow_dropdown&quot;:null,&quot;iti_tel_country_include&quot;:null,&quot;iti_tel_ip_detect&quot;:null,&quot;iti_tel_internationalize&quot;:null,&quot;file_sizes&quot;:null,&quot;file_types&quot;:null,&quot;allow_multiple_upload&quot;:null,&quot;max_files&quot;:null,&quot;step_icon&quot;:null,&quot;width&quot;:&quot;100&quot;,&quot;field_value&quot;:&quot;&quot;,&quot;field_custom_id&quot;:&quot;&quot;},{&quot;placeholder&quot;:&quot;Phone number&quot;,&quot;_id&quot;:&quot;7646ddb&quot;,&quot;acceptance_text&quot;:null,&quot;rows&quot;:null,&quot;type&quot;:&quot;tel&quot;,&quot;label&quot;:&quot;Phone number&quot;,&quot;step_previous_button&quot;:null,&quot;step_next_button&quot;:null,&quot;index&quot;:3,&quot;recaptcha_badge&quot;:null,&quot;recaptcha_theme&quot;:null,&quot;recaptcha_size&quot;:null,&quot;checked_by_default&quot;:null,&quot;min_time&quot;:null,&quot;max_time&quot;:null,&quot;min_date&quot;:null,&quot;max_date&quot;:null,&quot;localization&quot;:null,&quot;min&quot;:null,&quot;max&quot;:null,&quot;field_options&quot;:null,&quot;inline_list&quot;:null,&quot;field_html&quot;:null,&quot;native_html5&quot;:null,&quot;multiple_selection&quot;:null,&quot;required&quot;:&quot;&quot;,&quot;iti_tel&quot;:null,&quot;iti_tel_tel_type&quot;:null,&quot;iti_tel_require_area&quot;:null,&quot;iti_tel_allow_dropdown&quot;:null,&quot;iti_tel_country_include&quot;:null,&quot;iti_tel_ip_detect&quot;:null,&quot;iti_tel_internationalize&quot;:null,&quot;file_sizes&quot;:null,&quot;file_types&quot;:null,&quot;allow_multiple_upload&quot;:null,&quot;max_files&quot;:null,&quot;step_icon&quot;:null,&quot;width&quot;:&quot;100&quot;,&quot;field_value&quot;:&quot;&quot;,&quot;field_custom_id&quot;:&quot;&quot;},{&quot;placeholder&quot;:&quot;How can we help you?&quot;,&quot;_id&quot;:&quot;d485dd2&quot;,&quot;acceptance_text&quot;:null,&quot;rows&quot;:null,&quot;field_options&quot;:null,&quot;inline_list&quot;:null,&quot;label&quot;:&quot;Application&quot;,&quot;step_previous_button&quot;:null,&quot;step_next_button&quot;:null,&quot;index&quot;:4,&quot;type&quot;:&quot;text&quot;,&quot;recaptcha_badge&quot;:null,&quot;recaptcha_theme&quot;:null,&quot;recaptcha_size&quot;:null,&quot;checked_by_default&quot;:null,&quot;min_time&quot;:null,&quot;max_time&quot;:null,&quot;min_date&quot;:null,&quot;max_date&quot;:null,&quot;localization&quot;:null,&quot;min&quot;:null,&quot;max&quot;:null,&quot;field_html&quot;:null,&quot;native_html5&quot;:null,&quot;multiple_selection&quot;:null,&quot;required&quot;:&quot;&quot;,&quot;iti_tel&quot;:null,&quot;iti_tel_tel_type&quot;:null,&quot;iti_tel_require_area&quot;:null,&quot;iti_tel_allow_dropdown&quot;:null,&quot;iti_tel_country_include&quot;:null,&quot;iti_tel_ip_detect&quot;:null,&quot;iti_tel_internationalize&quot;:null,&quot;file_sizes&quot;:null,&quot;file_types&quot;:null,&quot;allow_multiple_upload&quot;:null,&quot;max_files&quot;:null,&quot;step_icon&quot;:null,&quot;width&quot;:&quot;100&quot;,&quot;field_value&quot;:&quot;&quot;,&quot;field_custom_id&quot;:&quot;&quot;},{&quot;_id&quot;:&quot;4f12477&quot;,&quot;type&quot;:&quot;acceptance&quot;,&quot;acceptance_text&quot;:&quot;Acepto la &lt;a href=\\&quot;https:\\\/\\\/www.tecnitasa.es\\\/politica-de-privacidad\\\/\\&quot; target=\\&quot;_blank\\&quot;&gt; Pol\\u00edtica de Privacidad &lt;\\\/a&gt;&quot;,&quot;required&quot;:&quot;true&quot;,&quot;label&quot;:&quot;Consent&quot;,&quot;step_previous_button&quot;:null,&quot;step_next_button&quot;:null,&quot;index&quot;:5,&quot;placeholder&quot;:null,&quot;recaptcha_badge&quot;:null,&quot;recaptcha_theme&quot;:null,&quot;recaptcha_size&quot;:null,&quot;checked_by_default&quot;:&quot;&quot;,&quot;min_time&quot;:null,&quot;max_time&quot;:null,&quot;min_date&quot;:null,&quot;max_date&quot;:null,&quot;localization&quot;:null,&quot;min&quot;:null,&quot;max&quot;:null,&quot;field_options&quot;:null,&quot;inline_list&quot;:null,&quot;field_html&quot;:null,&quot;native_html5&quot;:null,&quot;multiple_selection&quot;:null,&quot;rows&quot;:null,&quot;iti_tel&quot;:null,&quot;iti_tel_tel_type&quot;:null,&quot;iti_tel_require_area&quot;:null,&quot;iti_tel_allow_dropdown&quot;:null,&quot;iti_tel_country_include&quot;:null,&quot;iti_tel_ip_detect&quot;:null,&quot;iti_tel_internationalize&quot;:null,&quot;file_sizes&quot;:null,&quot;file_types&quot;:null,&quot;allow_multiple_upload&quot;:null,&quot;max_files&quot;:null,&quot;step_icon&quot;:null,&quot;width&quot;:&quot;100&quot;,&quot;field_value&quot;:null,&quot;field_custom_id&quot;:&quot;&quot;}],&quot;steps_type&quot;:&quot;number&quot;,&quot;steps_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"raven-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"raven-form raven-flex raven-flex-wrap raven-flex-bottom\" method=\"post\" name=\"New form\">\r\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"10936\" \/>\r\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"868cbe4\" \/>\r\n\t\t\t\t\t<div id=\"raven-field-group-312dac4\" class=\"raven-flex-wrap raven-field-type-text raven-field-group elementor-column elementor-col-50 raven-field-required\">\r\n\t\t\t\t\t<input\r\n\t\t\toninput=\"onInvalidRavenFormField(event)\"\r\n\t\t\toninvalid=\"onInvalidRavenFormField(event)\"\r\n\t\t\ttype=\"text\" name=\"fields[312dac4]\" id=\"form-field-312dac4\" class=\"raven-field\" placeholder=\"Name\" data-type=\"text\" required=\"required\">\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"raven-field-group-84e7a66\" class=\"raven-flex-wrap raven-field-type-text raven-field-group elementor-column elementor-col-50 raven-field-required\">\r\n\t\t\t\t\t<input\r\n\t\t\toninput=\"onInvalidRavenFormField(event)\"\r\n\t\t\toninvalid=\"onInvalidRavenFormField(event)\"\r\n\t\t\ttype=\"text\" name=\"fields[84e7a66]\" id=\"form-field-84e7a66\" class=\"raven-field\" placeholder=\"Surname\" data-type=\"text\" required=\"required\">\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"raven-field-group-4663abc\" class=\"raven-flex-wrap raven-field-type-email raven-field-group elementor-column elementor-col-100\">\r\n\t\t\t\t\t<input\r\n\t\t\toninput=\"onInvalidRavenFormField(event)\"\r\n\t\t\toninvalid=\"onInvalidRavenFormField(event)\"\r\n\t\t\ttype=\"email\" name=\"fields[4663abc]\" id=\"form-field-4663abc\" class=\"raven-field\" placeholder=\"Email\" data-type=\"email\">\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"raven-field-group-7646ddb\" class=\"raven-flex-wrap raven-field-type-tel raven-field-group elementor-column elementor-col-100\">\r\n\t\t\t\t\t<input\r\n\t\t\toninput=\"onInvalidRavenFormField(event)\"\r\n\t\t\toninvalid=\"onInvalidRavenFormField(event)\"\r\n\t\t\ttype=\"tel\" name=\"fields[7646ddb]\" id=\"form-field-7646ddb\" class=\"raven-field\" placeholder=\"Phone number\" data-type=\"tel\" pattern=\"^[0-9\\-\\+\\s\\(\\)]*$\" title=\"The value should only consist numbers and phone characters (-, +, (), etc)\">\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"raven-field-group-d485dd2\" class=\"raven-flex-wrap raven-field-type-text raven-field-group elementor-column elementor-col-100\">\r\n\t\t\t\t\t<input\r\n\t\t\toninput=\"onInvalidRavenFormField(event)\"\r\n\t\t\toninvalid=\"onInvalidRavenFormField(event)\"\r\n\t\t\ttype=\"text\" name=\"fields[d485dd2]\" id=\"form-field-d485dd2\" class=\"raven-field\" placeholder=\"How can we help you?\" data-type=\"text\">\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"raven-field-group-4f12477\" class=\"raven-flex-wrap raven-field-type-acceptance raven-field-group elementor-column elementor-col-100 raven-field-required\">\r\n\t\t\t\t\t<div class=\"raven-field-subgroup\">\r\n\t\t\t<span class=\"raven-field-option raven-field-option-checkbox\">\r\n\t\t\t\t<input\r\n\t\t\t\t\toninput=\"onInvalidRavenFormField(event)\"\r\n\t\t\t\t\toninvalid=\"onInvalidRavenFormField(event)\"\r\n\t\t\t\t\ttype=\"checkbox\" name=\"fields[4f12477]\" id=\"form-field-4f12477-wnvp\" required=\"required\"  class=\"raven-field\">\r\n\t\t\t\t<label\r\n\t\t\t\t\tfor=\"form-field-4f12477-wnvp\"\r\n\t\t\t\t\tclass=\"raven-field-label\">\r\n\t\t\t\t\tAcepto la <a href=\"https:\/\/www.tecnitasa.es\/politica-de-privacidad\/\" target=\"_blank\"> Pol\u00edtica de Privacidad <\/a>\t\t\t\t\t\t\t\t\t\t\t<span class=\"required-mark-label\"><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<\/label>\r\n\t\t\t<\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"raven-field-group raven-field-type-submit-button elementor-column elementor-col-100\">\r\n\t\t\t\t\t\t\t\t\t<button class=\"raven-submit-button\" type=\"submit\">\r\n\t\t\t\t\t\t<span>SEND<\/span>\r\n\t\t<\/button>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/form>\r\n\r\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf56153 elementor-widget elementor-widget-text-editor\" data-id=\"cf56153\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Your data will be processed by T\u00e9cnicos en Tasaci\u00f3n S.A. (responsible for the file) solely to respond to your request without any provision for its transfer to third parties, except to comply with legal obligations. At any time, you may exercise your rights regarding this treatment, as detailed in the Privacy Policy.<\/p>\n<p>By submitting this form, you agree to receive information related to the services offered on our website. At any time, you may revoke this authorization by email to atencionalcliente@tecnitasa.es. 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":10688,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-10706","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M&amp;A support - Grupo Tecnitasa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tecnitasa.es\/en\/advisory\/financial-advisory\/ma-support\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M&amp;A support - Grupo Tecnitasa\" \/>\n<meta property=\"og:description\" content=\"M&#038;A support TECNITASA M&#038;A support Advice on accounting for business acquisitions (PPAs): Identifying the goodwill \/ badwill of the transaction; PPA (Purchase Price Allocation) is the goodwill accounting process by which one company (the acquirer), on acquiring another company (the target), allocates the purchase price to the various assets and liabilities acquired in the transaction. 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