Financial Reporting Valuation Expertise

The fair value reporting standards and applications continue to evolve. Valuations are increasingly being scrutinized by shareholders, auditors and regulatory bodies. In many cases, independent fair valuations are required in order to obtain audited financial statements and meet this increasing scrutiny.

MPI helps financial managers satisfy fair value reporting requirements successfully and in a timely manner. Our financial reporting valuation services include:

  • Purchase Price Allocations (ASC 805)
  • Impairment Testing – Step Zero/Step One/Step Two (ASC 350)
  • Equity-Based Incentive Compensation (ASC 718)
  • Intangible Asset Valuation
  • Portfolio Valuation Services (ASC 820)
  • Early Stage Company Valuations
  • Complex Capital Structure Valuations
  • Fair Value Measurements for Financial Assets and Liabilities
  • Employee Stock Options and Restricted Stock
  • Restricted and Unregistered Securities Issued in M&A Transactions
  • Real Estate and Other Fixed Asset Appraisals (via affiliates)
  • Fresh Start Accounting (SOP 90-7)
  • Stock Option Valuation
  • Phantom Stock Valuation
  • V-SARs Valuation

Our experienced valuation professionals work with CFOs, corporate controllers, and other financial managers of both publicly traded and privately held companies to ensure compliance with evolving financial reporting valuation standards.

Case Studies

Goodwill Impairment Testing

MPI was contacted by a major law firm in the Southeast. Their client, a television and radio broadcasting company, had been informed by its CPA firm that management’s internal impairment analysis would not meet the qualifications required for a successful audit. The CPA firm recommended that the impairment test be prepared by an independent third party.

Purchase Price Allocation

MPI was contacted by the chief financial officer of a publicly traded company which had just completed a business combination transaction wherein it acquired 80% of the outstanding securities of a target company using its own publicly traded stock to fund the transaction.