PKF Advisory

PKF Advisory Services

Home Services Valuation Advisory Services Valuations for Financial Reporting

Valuations for Financial Reporting

For business owners and managers, we assist in developing transparent valuation practices, especially for hard-to-value assets, and controls that promote adherence to proper valuation policies. As an independent third party, we are able to help reduce conflict of interest concerns. Our support includes:

  • Allocation of purchase price paid to acquired intangible assets such as intellectual property, patents, trademarks, copyrights, covenants-not-to-compete, technology, software, customer assets and other contractual relationships (ASC 805)
  • Pre-merger and acquisition valuation modeling
  • Goodwill impairment testing (ASC 350)
  • Restricted stock and stock option grants (IRS Sec. 409a and/or ASC 718)
  • Hard-to-value Investment Assets (FASB ASC 820):
    • Convertible and participating preferred and common stock
    • Warrants, options, stock appreciation rights and derivatives
    • Debt securities — mezzanine, MBS, ABS, convertible debt
    • Interest rate swaps
    • Structured products