A good method for identifying excess value in an acquisition according to IFRS is recommended by Mattias Elfgren, who suggests reading what FAR's standard-setting group has written in RedU 7, where they describe business acquisitions according to IFRS 3 and IAS 38. This text is easy to understand and contains good examples that can be replicated in Excel. Elfgren suggests practicing with the example from the text before inputting real values from an acquisition.