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