Complex Securities

Get the valuation analysis you need to comply with financial reporting and tax regulations.

CliftonLarsonAllen can help assess your situation and give you the facts and analysis needed to make critical business decisions.

What’s on your mind?

  • Equity compensation awards
  • Early-stage or development-stage companies
  • Financial instruments and arrangements
  • Complying with Financial Accounting Standards Board Accounting Standards Codifications (FASB ASC)
    • Financial reporting of share-based payments (ASC 718) and derivatives and hedging activities (ASC 815)
  • Tax scenarios involving nonqualified deferred compensation plans (IRC 409A)

A unique approach

We understand that valuation needs are unique, so our professionals begin by gaining an understanding of the securities or arrangements you need to have valued and the purpose of the valuation. Our industry-specialized focus gives us unique insight into your business sector, so we tailor our approach and methodologies to be consistent with the purpose of the valuation and in alignment with you and your auditor’s expectations.

CliftonLarsonAllen leverages our extensive industry and valuation experience to provide efficient solutions to your complex valuation issues. Our national team of highly trained professionals are thought leaders in complex securities valuation. They actively participate in national industry task forces (The American Institute of Certified Professional Accountants and The Appraisal Foundation) that are helping to shape the standards on complex security valuation.

Complex securities services

Equity compensation awards

  • Common stock in complex capital structures
  • Equity awards with a market-based conditions
  • Profit interests
  • Stock appreciation rights

Complex financial instruments and arrangements

  • Stock options, interest rate swaps, and other derivatives
  • Stock warrants with anti-dilution provisions
  • Valuation of embedded derivatives
  • Valuation of debt or convertible debt
  • Contingent consideration in business combinations
  • Business arrangements with derivative features
  • Structured products
  • Alternative asset portfolio valuation