We offer acomprehensive review of third-party appraiser analyses to support audit and tax firms, and provide a memo that communicates our findings. The specific procedures to our review process are outlined below:
Discussions with management.
Review the report and analysis.
Assessment of valuation methodology.
Assessment of valuation assumptions.
Assessment of valuation model.
Mathematical accuracy of valuation calculations.
Sensitivity testing as necessary.
Conclusion memo.
We are experienced in the latest valuation guidance for determining fair value and fair market value of assets acquired as part of a transaction and testing fair value measurements. Our experience has developed out of analyses conducted for small and Fortune 500 companies. The scope of our review support includes but is not limited to the following:
IRC 409A Regulations.
ASC 718 / FAS123R Stock Compensation.
IRC 2701 and 2702 Gift Tax.
ASC 805 / FAS141R Business Combinations.
ASC 350 / FAS142 Goodwill and Other Intangibles.
ASC 815 / FAS 133 Derivatives and Financial Instruments.