We are experts in helping privately held companies comply with ASC 718 (formerly FAS 123R). As the founding member of the Fair Value Forum, we help set the standards for business valuation under fair value.
ASC 718, share-based payments, requires measurement and reporting of compensation related to stock option grants. Some refer to this as the “cheap stock” issue. For ASC 718, we determine the fair value of a single share of a company’s stock as part of the measurement of compensation related to option grants.
We evaluate each situation and apply valuation methods which comply with the AICPA Practice Aid and industry best practices.
We analyze and measure the value of intangible assets acquired in a business combination. We are experienced at servicing both public and private company clients for their ASC 805 (formerly FAS 141R) needs.
Periodic valuation testing is required by ASC 350 (formerly FAS 142) to identify possible impairment of goodwill. Impairment may result from a change in the business or a change in the economic environment following a business combination. We are experienced in modeling and reporting on goodwill impairment and, if necessary, quantifying impairment charges.