What Are Net Identifiable Assets In Accounting
Net I dentifiable Assets ( NIA) in Accounting is the difference between total values of Identifiable Assets (both Tangible Assets and Intangible Assets ) and total values of Liabilities of Acquiree’s business. It is calculated at the time of acquisition or merger of the business. It is one of the components of Purchase Price Acquisition and it is found by the acquirer or purchaser to estimate Goodwill of the acquiree company’s business. Mathematically, we calculate Net I dentifiable Assets by following equation: Net I dentifiable Assets = Total Values of Identifiable Assets - Total Values of Liabilities