Recent accounting changes have made financial reporting valuation
work more complex.
FFG Valuations possesses particular experience and technical
knowledge to assist our client’s in complying with recent
accounting guidance. Valuations for Financial Reporting include
the following:
SFAS
141 (revised 2007): This governs the allocation of purchase
price in a transaction. The purchase price must be allocated
among identifiable financial tangible and intangible assets.
SFAS
142: Goodwill is no longer amortized and must be tested annually
for impairment.
SFAS
157: Fair value measurement. Disclosure requirements for fair
value option for financial assets and liabilities.
SFAS
159: Permits certain financial instruments to be measured at
fair value. These include firm commitments and warranties.
SFAS
123(R): Company stock option valuations.
IRC
409A: The setting of “strike” prices for option
grants.
Contact Us about
our business valuation services for financial reporting.