Financial Reporting

  • Goodwill and Intangible Asset Impairment

    • Business enterprise value of identified reporting units and asset groups under ASC 350 and ASC 360

    • Annual studies for goodwill and indefinite-lived intangible assets and long-lived assets

    • Equity instruments in privately-held companies

  • Purchase Price Allocations

    • Valuation of acquired intangible assets under ASC 805

    • Valuation of contingent consideration

  • Intellectual Property Valuations

    • Valuation of trademarks, patents and other intellectual property

  • Share-Based Payments

    • Valuation of common stock, employee stock options, and profit interests for financial reporting purposes under ASC 718

  • Fixed Income, Derivatives & Other Complex Instruments

    • Fair Value of Debt
      • Bifurcation of financial instruments into debt, mezzanine, and equity components
      • Credit risk/non-performance adjustments for swaps, forwards and other counterparty transactions
      • Embedded derivatives (e.g. change of control provisions)
      • Fair value of loan guarantees
  • Fresh Start Accounting

  • Other Advisory Services

    • Drafting of fair value disclosures for regulatory filings

    • Evaluate company policies re: fair value accounting issues

    • Responding to SEC comment letters

    • Consultations with regulators