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Fair Value Assessment
Fair value is increasingly important in the world of Generally Accepted Accounting Principles (GAAP) and the trend is expected to continue with the harmonization of GAAP and International Financial Reporting Standards (IFRS). Our clients have asked us to assist them in these specific situations:
- Purchase Price Allocation (SFAS 141 (R) )
- Impairment (SFAS 142 (R) )
- Portfolio Valuation, including Level II and III Assets (SFAS 157)
- Deferred Revenue and Other Claims
- Options Pricing (SFAS 123 (R) )
- Derivatives and Other Complex Instruments (SFAS 133)
The application of GAAP’s fair value comes in the ordinary course of business in corporate reporting but is also subject to challenge by many interested parties after the fact.
Our Valuations Experts
Bass, Jason
Affiliate and Principal, Resort Advisory Group International
CFA, M.Sc. in Resource Economics, University of California - Davis
CFA, M.Sc. in Resource Economics, University of California - Davis
Ferrer, Josette
Affiliate and Founder and Managing Director of Clairent Advisors
B.S., Haas School of Business, University of California - Berkeley
B.S., Haas School of Business, University of California - Berkeley
Hartzell, Jay
Chair of Department of Finance
Executive Director of McCombs Real Estate Finance and Investment Center McCombs School of Business, University of Texas - Austin
Ph.D. in Finance, McCombs School of Business, University of Texas - Austin
Executive Director of McCombs Real Estate Finance and Investment Center McCombs School of Business, University of Texas - Austin
Ph.D. in Finance, McCombs School of Business, University of Texas - Austin
Lloyd, Terry
Managing Director
CPA, CFA, MBA in Finance, David Eccles School of Business, University of Utah
CPA, CFA, MBA in Finance, David Eccles School of Business, University of Utah
Rao, Ramesh K.S.
Professor of Finance
McCombs School of Business, University of Texas - Austin
D.B.A. in Finance, Indiana University
McCombs School of Business, University of Texas - Austin
D.B.A. in Finance, Indiana University
Ronen, Joshua
Professor of Accounting
Stern School of Business, New York University
Ph.D. in Business Administration, Stanford University
Stern School of Business, New York University
Ph.D. in Business Administration, Stanford University
Saunders, Anthony
Professor of Finance, Former Chair of Department of Finance Stern School of Business, New York University
Ph.D. in Economics/Finance, London School of Economics
Ph.D. in Economics/Finance, London School of Economics
Spatt, Chester
Professor of Finance
Director of the Center for Financial Markets
Tepper School of Business, Carnegie Mellon University
Ph.D. in Economics, University of Pennslyvania
Director of the Center for Financial Markets
Tepper School of Business, Carnegie Mellon University
Ph.D. in Economics, University of Pennslyvania
