Valuations for financial reporting are complex and ever changing. Rules change and the SEC, policy makers, investors and accounting professionals are reviewing valuations with increasing scrutiny. We have the expertise and experience to produce independent valuations that will withstand such scrutiny.
We offer financial reporting support for the following:
Purchase Price Allocations (ASC 805)
We offer valuations related to the application of goodwill accounting whereby the acquirer allocates the purchase price into various assets and liabilities acquired in the transaction.
Goodwill Impairment Testing (ASC 350)
Our valuations have been used in connection with testing for impairment of a Company’s goodwill by calculating the fair value of the business enterprise and comparing it to the carrying value of the reporting unit.
Compensation and Stock Options (SFAS 123R)
We offer valuation analyses which implement the calculated value method, as required by SFAS 123R, which specifies use of an option pricing model and a volatility measure of an appropriate industry sector in determining value of stock options. Our valuations have been used in connection with 409A tax filings.
Intangible Asset Valuation (SFAS 141 & 142)
Our valuations have been used in connection with determining the value of intangible assets including brand name, customer list, trademarks, copyrights and patents.