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)

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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

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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