Fair Value Measurement
Often financial and tax reporting circumstances require qualified, independent valuation reports/analysis. For example, when a company plans to have an initial public offering, 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 require skill, expertise, and experience for interpretation and application. ABV offers services for 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:
- FASB ASC Topic 805 / IFRS 3R, Business Combinations
- FASB ASC Topic 820 / IFRS 13, Fair Value Measurements
- FASB ASC Topic 350 / Impairment: Goodwill and Other
- FASB ASC Topic 360 / Impairment or Disposal of Long-Lived Assets
- FASB ASC Topic 718 [FAS 123(R)]