Fair value accounting and financial reporting requirements are complex and continue to evolve. Applied Economics helps clients successfully navigate valuation issues related to accounting for business combinations, goodwill and intangible assets, and stock compensation. We are regularly engaged by public companies, privately-held businesses, private equity firms, and referred by local and national accounting firms, to provide valuation services for financial reporting purposes. Our valuation work has been reviewed and accepted by major public accounting firms, as well as the IRS and the American Society of Appraisers. Our financial reporting valuation services include fair value opinions used for financial and regulatory reporting including:
- ASC 805, Business Combinations (IFRS 3, Business Combinations). Tangible and intangible asset valuations for purchase price allocations.
- ASC 350, Intangibles – Goodwill and Other (IAS 36, Impairment of Assets). Enterprise and reporting unit valuations for goodwill impairment testing and indefinite-lived intangible asset valuations for impairment testing.
- ASC 360, Impairment or Disposal of Long-Lived Assets (IAS 36, Impairment of Assets). Analysis of finite-lived intangible assets and asset groups for impairment testing.
- ASC 820, Fair Value Measurements (IFRS 13, Fair Value Measurement). Valuations of illiquid investments and alternative assets for financial reporting.
- ASC 718, Compensation–Stock Compensation. Common stock and stock option valuation for financial reporting (also to satisfy associated tax compliance requirements pursuant to IRC 409A).
Applied Economics has performed financial reporting valuations for clients across a variety of industries including software, technology, business services, healthcare, pharmaceuticals, publishing & media, financial services, manufacturing, retail, and consumer products.