CHICAGO OFFICE: 321 North Clark Street, 5th Floor, Chicago, IL

PHONE: 312.445.6248

RALEIGH-DURHAM OFFICE: 1000 Centre Green Way, Suite 200, Cary, NC

PHONE: 919.228.6325

Financial Reporting

Sample List of Prior Engagements:

Goodwill Impairment Testing

  • Goodwill impairment testing for ASC 350 purposes of a Fortune 1000 office furniture manufacturer with nine reporting units. Step One and Step Two analyses were performed, as well as a reconciliation of the Step One results to the client’s public market capitalization.

Purchase Accounting / Purchase Price Allocation

  • Purchase price allocation for ASC 805 purposes of a multi-billion dollar acquisition of an online automotive advertising business by a Fortune 500 company. Subject assets valued included: trade name, six customer relationships, internally developed technology, and four non-compete agreements.
  • Purchase price allocation for ASC 805 purposes of a container manufacturer for the healthcare industry, acquired by a Fortune 1000 company in the plastics industry. Subject assets valued included: inventory, land, building, machinery and equipment, customer relationships, non-compete agreement, and a lease analysis. The analysis also included a legal entity carve-out for statutory reporting requirements in a foreign country.
  • Purchase price allocation for ASC 805 purposes of an Asian job site operator acquired by a worldwide industry leader in online recruitment. Subject interests valued included: an earn-out, trade name, customer relationships, and non-compete agreement.

Compensation–Stock Compensation

  • Business enterprise valuation and equity allocation model for ASC 718 purposes of a well-capitalized development stage mining company. A complex capital structure comprised of six classes of equity were modeled in the equity allocation using an option pricing method (also known as OPM) framework.
  • Valuation of a restricted stock grant subject to market condition vesting for ASC 718 purposes of a publicly-traded company in the healthcare technology industry. A Monte Carlo simulation was used to simulate thousands of paths for the subject company’s future stock price over a five-year term. Graded vesting and a sub-optimal exercise factor were also incorporated into the analysis.

Other Fair Value Measurements

  • Valuation of a put option for ASC 480 purposes issued by a SEC registrant to an investor in the energy sector using an option-pricing model.

*Client names have been withheld as FV & FMV Valuation maintains strict standards of client confidentiality. FV &  FMV Valuation does not release the names of our clients or other client information, unless required by regulatory  authorities or as authorized or requested by the subject client.

Chicago Office

321 North Clark Street, 5th Floor
Chicago, Illinois 60654
Phone: 312.445.6248 email: hr@fvfmv.com

Raleigh-Durham Office

1000 Centre Green Way, Suite 200
Cary, NC 27513
Phone: 919.228.6325 email: hr@fvfmv.com

phone: 312.445.6248

phone: 919.228.6325