
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
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.
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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.
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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.
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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.
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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.
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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.
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