Fair Value Measurement for Financial Reporting

Get a clear picture of the value of your assets and liabilities for fair value accounting.

CliftonLarsonAllen (CLA) can help you make sense of the complex fair value standards to provide insight into your financial reporting.

What’s on your mind?

Purchase price allocation

  • Identifying and valuing acquired assets and liabilities (tangible or intangible)
  • Properly allocating the residual goodwill to the reporting units
  • Ensuring that your fair value professionals work efficiently with your auditor

Impairment analyses

  • Recognizing whether definite-lived assets are impaired under accounting standards codification (ASC) 360
  • Testing indefinite-lived intangible assets (goodwill and other) for impairment under ASC 350
  • Understanding the qualitative assessment impairment indicators

Complex securities

  • Understanding ASC 718 requirements for stock compensation
  • Measurement of contingent consideration in a transaction (ASC 805)
  • Determining the impact of derivative instruments on financial statements

A unique approach

CLA can help you understand the fair value measurement for all of your separately identifiable acquired intangible assets and liabilities. We can also assist you with your acquired personal property or real property through our vast network and affiliations. We aim to be flexible to your individual situation and deadlines, whether you are exploring a pre-deal purchase price allocation, conducting annual impairment testing, or contemplating a complex securities issuance.

Working with CLA gives you straightforward explanations of technical guidance through access to senior level professionals who hold prestigious professional designations from accredited societies. All of this is in support of accurate, transparent valuations that reduces the time you and your auditor spend reviewing our analysis.

Fair value measurement services

  • Purchase price allocation for business combinations for ASC 805
  • Impairment testing of definite-lived and indefinite-lived assets (ASC 350/360)
  • Complex securities including derivatives and stock compensation
  • Fresh start accounting following bankruptcy emergence
  • Tangible and intangible assets
  • Valuation of portfolio company investments for private equity and venture capital funds