
AccuVal empowers decision-makers with the confidence that they are accurately reporting the company's financial position while simultaneously providing them the market intelligence needed to make the best business decisions and maximize return on investment. AccuVal is completely independent and our appraisals meet the stringent requirements of major accounting firms. Our valuation services satisfy both domestic and international financial reporting standards and provide the foundation for accurate financial records. We see the big picture, elevating a mundane exercise into a strategic process.
DESCRIPTION
Purchase price allocation based on fair value
DEFINITION
Allocate the purchase price to the fair value of the acquired assets, with goodwill being the only asset valued on a residual basis, as applicable
APPROACH
Value all identifiable intangible and tangible assets acquired
An acquirer may obtain control of an acquiree in a variety of ways such as:
DESCRIPTION
Goodwill impairment
DEFINITION
Annual test required for companies with goodwill on their balance sheet to test for impairment
APPROACH
Step 1 - Perform a business enterprise value for operating units of company
Step 2 - If BEV is less than net carrying value of the assets, perform a valuation of the entire asset base to estimate the goodwill impairment
DESCRIPTION
Long-lived asset impairment
DEFINITION
As required by certain trigger events, test to determine if a book value write down to current fair value is required
APPROACH
If the sum of the undiscounted cash flows are less than the net carrying value of the assets, perform a valuation to estimate current fair value and measure impairment
Long-lived assets are non-current assets that are specified as:
DESCRIPTION
Accounting for stock-based compensation
DEFINITION
Assess the fair value of options
APPROACH
Utilize options pricing models such as Black-Scholes