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.
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)