Fair Value Appraisal for Financial Reporting

Determine the fair value of your company’s intangible assets and goodwill.

CliftonLarsonAllen can help you comply with the complex fair value standards, both U.S. and international.

What’s on your mind?

Purchase price allocation

  • Determining the purchase price (including contingent consideration and non-controlling interests)
  • Knowing what intangible assets were acquired in an acquisition
  • Understanding the relative fair values of acquired intangible assets
  • Properly allocating the residual goodwill to the reporting units
  • Knowing the useful lives of intangible assets for amortization purposes
  • Making sure that your fair value specialists work efficiently with your auditor

Impairment analyses

Knowing whether your:

  • Definite-lived intangibles are impaired under accounting standards codification (ASC) 360
  • Indefinite-lived intangibles are impaired under ASC 350
  • Goodwill is impaired under ASC 350

A unique approach

CliftonLarsonAllen’s fair value professionals have valuation and accounting knowledge specific to the complex issues that arise in financial reporting. Our capabilities include a wide range of fair value valuation services that will meet the increasing scrutiny of your auditors and other regulatory bodies. Our processes include upfront discussions with you and your auditor to ensure the most efficient process possible. We strive to provide accurate, transparent valuations, which translates into less time required by you and your auditors in reviewing our analysis.

Fair value appraisal services for financial reporting

  • Determining the purchase price (including assessing the fair value of complex contingent consideration)
  • Accurately and efficiently determining the fair value of acquired assets for ASC 805 purposes
  • Performing impairment analyses for definite-lived and indefinite-lived intangible assets per ASC 350/360
  • Performing step one and step two analyses for goodwill impairment per ASC 350