Corporate Valuation & Advisory Services
Appraisals by asset class
Business Need
Accurately report your financial position
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:
- By transferring cash, cash equivalents or other assets (including net assets that constitute a business)
- By incurring liabilities
- By issuing equity interests
- By providing more than one type of consideration
- Without transferring consideration, including by contract alone
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:
- Property, Plant and Equipment that is depreciable for accounting purposes (basically, all buildings and equipment)
- Intangible assets that are amortizable for accounting purposes (goodwill is excluded as it is non-amortizable)
DESCRIPTION
Accounting for stock-based compensation
DEFINITION
Assess the fair value of options
APPROACH
Utilize options pricing models such as Black-Scholes
Allocation of Purchase Price: 
SFAS 141 
IFRS 3 (PDF)
If you are purchasing a business, AccuVal’s expertise at estimating the “fair values” of all identifiable tangible and intangible assets establishes the basis for depreciation and amortization after the transaction closes. We recognize that an important factor in the efficient and accurate execution of these engagements is upfront and proactive communication with you and your external auditors. We work to immediately identify the material assets that need to be appraised, confer with your auditors regarding methodology and meet critical deadlines.
- Trigger Events
- Related Services
- Get Started
- You are a “for profit” entity undertaking a business combination or acquisition in any form (with the exception of the formation of a joint venture)
- Facilitate a merger or acquisition end-to-end by leveraging valuation, advisory and asset management expertise throughout all phases of the transaction
- Accelerate tax depreciation and cash flow by simultaneously performing a cost segregation analysis
- Comply with annual financial reporting requirements by testing goodwill and other assets for impairment at least once a year and/or based upon certain “trigger events”
- Leverage the knowledge and results from our fair value analysis to contest property tax assessments
- Understand the tax ramifications of a transaction by valuing tangible and intangible assets
View AccuVal’s Appraisal Expertise by Asset Class:
- Copy of the Confidential Information Memorandum, Management Presentation and/or Asset Purchase Agreement (draft versions are acceptable)
- A summary of the property, plant and equipment being acquired (e.g. a schedule of locations, electronic fixed asset files, summary of owned vs. leased real estate, etc.)
- Upfront discussions with management to identify the assets to be valued and the number of reporting units
- Call 800 852-9252 or
- Submit an online request
Fair Value Measurements: SFAS 157
Statement of Financial Accounting Standard No. 157 provides guidance to entities on how to determine fair value for financial reporting. AccuVal is intimately familiar with this standard and its major implications with respect to accounting for investments and both tangible and intangible assets. Our financial reporting valuations satisfy this statement in all respects so clients can rest assured that a consistent framework is applied. Fair value is defined as:
"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date."
When estimating fair value, the statement emphasizes that market inputs should be used in valuing assets or liabilities. Backed by the world’s largest database of transaction information, AccuVal appraisers are well-equipped with current market data.
- Trigger Events
- Related Services
- Get Started
- You are conducting a periodic review to establish the fair value of financial investments
- Provide market-based valuations to comply with the requirements of the international financial reporting standards
- Allocate the purchase price following the completion of a merger or acquisition
- Leverage the knowledge and results from our fair value analysis to contest property tax assessments
View AccuVal’s Appraisal Expertise by Asset Class:
- Details regarding the investment that include the cost basis and any prior adjustments to this basis as applicable
- Details regarding the industry/company
- Copies of any available financial statements for the past year
- Copies of any internal evaluations completed
- Call 800 852-9252 or
- Submit an online request
Fresh Start Accounting: SOP 90-7 (PDF)
As a company emerges from Chapter 11 bankruptcy, it is required to establish the fair value of the going concern’s asset base for financial reporting purposes. Usually, this involves meeting stringent deadlines determined during the reorganization process. AccuVal understands key valuation issues specific to reorganization. We can make the transition from Chapter 11 as easy as possible by efficiently appraising all assets on the balance sheet and working with you, your lenders and external auditors throughout the process to meet all deadlines.
- Trigger Events
- Related Services
- Get Started
- You are considering, have already filed or have recently emerged from Chapter 11 bankruptcy
- Successfully manage bankruptcies or reorganization end-to-end by leveraging valuation, advisory and asset management expertise throughout all phases of the recovery
- Accelerate tax depreciation and cash flow by simultaneously performing a cost segregation analysis
- Make decisions based on accurate information by completing fixed asset inventories and reconciling it to the fixed asset depreciation schedule
View AccuVal’s Appraisal Expertise by Asset Class:
- Detailed pre-emergence financial statements and “emergence value” for the business enterprise as approved by the bankruptcy court
- Summary of the property, plant and equipment (e.g. a schedule of locations, electronic fixed asset files, summary of owned vs. leased real estate, etc.) to be appraised
- Preliminary list of identified intangible assets
- Call 800 852-9252 or
- Submit an online request
Impairment Studies – Goodwill: & Long Lived Assets SFAS 142 : SFAS 121 / 144
Companies that have recorded goodwill on their balance sheet must test this asset annually for impairment and make any adjustments required. A similar scenario exists for long-lived assets, if certain extraordinary events occur. Complying with myriad financial accounting standards can be daunting. Working with a professional firm that is able to conduct independent valuations can help ensure that your financial statements are accurately reporting the company’s true financial position. In some cases, these annual reviews can also help companies improve their bottom line.
- Trigger Events
- Related Services
- Get Started
- You have goodwill on your balance sheet
- You experience an extraordinary event that signals a decline in the value of your business and assets
- Leverage business and industry knowledge gained during the impairment testing and revaluation process to assist with future acquisitions
- Make decisions based on accurate information by completing fixed asset inventories and reconciling it to the fixed asset depreciation schedule
- Strategize ways to endure through economic/market declines that are affecting your industry
View AccuVal’s Appraisal Expertise by Asset Class:
- Identification of the number of reporting units to be tested
- Identification of the “trigger events” (i.e. business/industry downturn events) that have led to the need for the impairment testing
- Copies of any internal evaluation analyses completed
- Copies of the latest financial statements for the company
- Copies of the latest financial statements for the reporting unit(s) to be tested
- Call 800 852-9252 or
- Submit an online request
Property, Plant and Equipment: IAS 16
Companies following the International Financial Reporting Standards are required to report their financial position in a transparent manner so that property, plant and equipment are consistently stated at fair value. AccuVal’s methodology and extensive database of completed transactions for more than 100 industry segments enables us to provide the most current market information available. Supportable and cost-effective information enables your accountants to accurately and efficiently prepare your financial statements, especially the “mark to market” results, in compliance with IAS 16 Property, Plant and Equipment.
- Trigger Events
- Related Services
- Get Started
- You have selected the revaluation model method of reporting property, plant and Equipment for financial statement preparation after initial recognition
- Make decisions based on accurate information by completing fixed asset inventories and reconciling it to the fixed asset depreciation schedule
- Generate income by rightsizing your asset base and selling excess capacity
- Establish proper insurance coverage
View AccuVal’s Appraisal Expertise by Asset Class:
- An overview of the asset class or classes of assets requiring revaluation, including information as to the volume of assets, age, condition, etc.
- Call 800 852-9252 or
- Submit an online request
Share-Based Payments for Employee Compensation: SFAS 123R
Both public and nonpublic companies must report the fair value of employee stock options, share appreciation rights (SARs) and similar instruments in their financial statements. In order to comply with SFAS 123R, the correct value of the share, share options, stocks or other instrument must be determined for accurate reporting. Certain financial instruments must be re-measured each reporting period. Working with a valuation firm that understands the complexities of meeting financial reporting requirements and that has direct expertise valuing stock options and SARs can help companies comply with confidence.
- Trigger Events
- Related Services
- Get Started
- Your company is issuing employee stock options
- You are issuing SARs
- You are vesting employee stock options
- You are performing an annual remeasurement of SARs
- Value stock options
- Value shareholder’s equity
- Implement an employee equity compensation plan
View AccuVal’s Appraisal Expertise by Asset Class:
- Details of employee stock option, SARs and similar programs
- Number of options or SARs issued and vested/exercised
- Historical financial statements
- Call 800 852-9252 or
- Submit an online request
