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