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Fair Value Measurement

Many financial and tax reporting circumstances require qualified, independent valuation services. When a company goes public, issues stock options, or transfers or sells equity interests, a valuation is required for financial reporting purposes.

Fair Value Measurement for Business Combinations (Purchase Price Allocation)

Financial reporting rules regarding the recognition and measurement of acquired assets and liabilities are not straightforward – they require skill, expertise, and experience to correctly interpret and apply. We have performed many purchase price allocations for financial reporting and/or tax reporting purposes.

Reporting Requirements

Financial reporting for business combinations requires a purchase price allocation in accordance with the following generally accepted accounting principles (GAAP) and tax regulations:

Business Combinations - FASB ASC Topic 805 / IFRS 3R

Fair Value Measurements - FASB ASC Topic 820 / IFRS 13

Impairment: Goodwill and Other - FASB ASC Topic 350

Impairment or Disposal of Long-Lived Assets - FASB ASC Topic 360

Stock Based Compensation - ASC Topic 718 – FAS 123(R)

Tax Consideration - Internal Revenue Code Section 1060

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