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 (ASC 85): 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 (ASC 350): Goodwill is no longer amortized and must
be tested annually for impairment.
SFAS
157 (ASC820): Fair value measurement. Disclosure requirements
for fair value option for financial assets and liabilities.
SFAS
159 (ASC 825): Permits certain financial instruments to
be measured at fair value. These include firm commitments and
warranties.
SFAS
123(R) (ASC 718): Company stock option valuations.
IRC
409A: The setting of “strike” prices for option
grants.
Contact Us about
our business valuation services for financial reporting.