Business Valuations for Financial Reporting

Our valuation consultants are CPAs, CVAs, and former CFOs who have the expertise, experience, and insight to assist you in determining fair values for financial reporting purposes. Working with information provided by management, we utilize proven methodologies to determine fair values and guide you through the process, ensuring complicated transactions are properly recorded and supportable. Regulations prohibit your auditor from performing this work or even helping you do it, but SC&H can.

SFAS 123(R) Share-Based Payment

To help you cope with the new fair-value-based reporting requirements for non-cash compensation, our valuation specialists will share their knowledge of options, stock appreciation rights, and other forms of non-cash compensation. We can assist management in determining key assumptions required to properly apply this new standard, under Black-Scholes or lattice models. (or: Also, we assist in determining the value of options under Black-Scholes or lattice models.)

SFAS 141 Purchase Price Allocation for Acquisitions and Divestitures

Our valuation specialists can assist in the identification and valuation of separately identifiable intangibles such as customer relationships, trade names, technology and proprietary computer software. In addition, we have access to appraisers of tangible personal and real property. We can incorporate the results of their analysis with ours to provide you one source of valuation expertise.

SFAS 142 Goodwill Impairment Test

If you have goodwill included on your balance sheet from a previous acquisition, you need correct, supported answers, since your auditors will require an annual test of impairmant. Our valuation experts excel because of their experience with auditors and their ability to support their work.

SFAS 144 Long-Lived Asset Impairment

Long-lived assets must be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. SC&H experts have the knowledge and experience to assist you in determining whether such an impairment loss has occurred. We work to quickly and with minimum involvement from your staff produce verifiable valuations.

For more information about our Business Valuation practice, email BusinessValuations@SCandH.com or call (410) 403-1500 | (800) 832-3008.