Financial and Fiduciary Reporting

With significant industry experience, we’ve come to recognize that financial and fiduciary reporting can require a large investment of time and resources, especially if not handled properly, shifting your focus from operating the business. Our professionals can help protect you by providing an expert valuation. If you’re unsure of your financial reporting requirements, contact one of our experts. Click below for more information on our offerings and what you need to know to get started.


When trigger events happen, getting an ASC 350 valuation is important. Companies must fulfill their ASC 350 valuation needs by testing goodwill for impairment on at least an annual basis.

  • Annual Testing

    An ASC 350 valuation requires goodwill and other indefinite lived intangible assets to be tested at least annually. However, if “trigger events,” material changes, or other circumstances identified by management occur, testing may be required more often.

  • Material Events

    Testing can be required more often if material events (or “trigger events”) occur, such as change in business/legal situation, loss of key people, business or asset sale/disposition, or other impacts to inputs around assumptions of the value of the indefinite lived intangible assets.

  • Quantitative or Qualitative

    When fulfilling the ASC 350 valuation requirement, a two-step approach for testing can be taken: companies can elect a qualitative test (“Step 0”) or a quantitative impairment test (“Step 1 and Step 2”). The impairment testing must happen at the reporting unit level.

  • Choose the Right Advisor

    In fulfilling the ASC 350 valuation requirements, your company needs to choose an advisory firm who understands the business and can work with your company’s auditors to ensure seamless testing and reporting for ASC 350 valuation requirements.


For ASC 718 Requirements (formerly FAS 123R), the calculations required to perform the journal entries and disclosures can be cumbersome. Our years of experience and success rate make us the right partner for meeting these requirements.

  • Granting Stock Options

    The Financial Accounting Standards Board (FASB) set forth in 2009 the generally accepted accounting standards for stock option expense. This was formerly FAS 123R and is now ASC 718. As granting employees stock options is viewed as compensation, the grant of those options must be done in compliance with IRC 409A. The GAAP accounting for the accrued noncash expense is performed according to ASC 718.

  • ASC 718 for GAAP Financials

    Companies granting stock options or other types of equity-based compensation must apply ASC 718 to have GAAP-compliant financials. Private companies that have auditors or want GAAP-compliant financials benefit from engaging our firm to provide the values, audit-ready calculations, and appropriate disclosures for their financial statements.

  • Calculation Requirements

    The calculation requires tracking of all equity-based compensation grants, calculation of fair market value, determining forfeiture rates, taking into account specific grant terms, along with other key modeling inputs. With years of experience, our team of analysts is equipped for providing these services and the right partner for meeting your ASC 718 needs.


ASC 805 was enacted in the wake of massive balance sheet fraud. We’re here to empower investors with better financial information.

  • Formerly FASB 141

    In an acquisition, ASC 805 (formerly FASB 141) requires that acquired intangible assets be recognized at fair value, with any excess value being allocated to goodwill. Intangible assets are often a significant portion of the assets acquired in merger and acquisition transactions.

  • Intangible Assets

    Intangible assets can be categorized into two groups: those with finite useful life and those with an indefinite useful life. Those with finite lives are amortized over the useful life, while those with indefinite useful lives remain on the balance sheet at the original fair value, unless impaired.

  • Predetermined Courses of Action

    Nobody goes into a partnership expecting problems, but failing to plan can be the source of many unexpected issues. Clear and easily followed ground rules determined upfront help make the purchase or sale of ownership stakes a much less contentious and simpler process.

  • Transferring Shares and Voting Power

    The agreement between the buyer and the seller should also address important items such as the means of payment, who the shares may transfer to, and the possible impact it may have on voting and/or power post-transfer of ownership (for example: shares passing to an heir).

  • Goals of PPA

    The valuation of intangible assets requires unique and nuanced financial modeling practices. As such, a PPA often receives heavy scrutiny during a financial audit. A primary goal should be to use inputs and assumptions that will be as defensible as possible in an audit.

  • Independent Appraisal

    The intangible assets acquired in a merger and acquisition transaction can be large relative to the overall balance sheet and difficult to quantify. The best practice is to engage a qualified, experienced, and independent appraisal firm for the initial ASC 805 valuation and for subsequent testing.


Employee stock ownership plan (ESOP) valuations increase retirement security for your employees. Transition into a tax-favored environment, increase cash flow, or convert your debt to a pretax environment with an ESOP valuation.

  • Both Small and Medium-Sized Businesses

    ESOPs continue to see bipartisan support in Congress. Both parties are interested in protecting existing ESOPs and expanding their availability as an option for small and medium-sized businesses.

  • Retirement Security

    ESOPs are known to increase retirement security for employees. Studies show that ESOPs are five to seven times the size of 401K retirement plans. ESOPs are increasing in popularity with nearly 7,000 nationwide (National Center for Employee Ownership).

  • Required Expertise

    The Employee Retirement Income Security Act (ERISA) of 1974 outlines the Department of Labor’s statutory requirements for ESOP sponsors, which include many unique complexities. Given these unique factors, ESOP analysis requires specific experience and expertise.

  • Qualified Appraisers

    Factors heavily scrutinized in ESOP valuations include adequate consideration at formation or a liquidity event, independence, correct use of discounts or premiums, reporting requirements, and others. A qualified appraiser is needed to ensure all these factors are properly considered.


Valuing unique securities requires specialized assessment and deep expertise. Make sure your unique securities are properly valued by engaging a qualified, independent appraisal firm.

  • Many Shapes and Sizes

    Securities are contractual and come in nearly endless forms, shapes, and sizes. Not every security fits neatly into your lawyer or accountant’s Excel template. It is imperative that your securities are properly valued by a qualified firm.

  • Different Approaches

    Each security is unique and requires a different approach, including Lattice modeling, Probability Weighted Expected Return modeling, Black-Scholes modeling, and Monte Carlo simulation analysis.

  • Experienced Valuation Team

    Unique securities require unique assessment. The best practice is to engage a qualified appraisal firm. Our team has valued complex equity securities, mezzanine debt/equity securities, intricate derivatives as well as esoteric security-like contracts. Ensure that you engage an appraiser with the experience and expertise to handle each situation.


Specific scenario-based reporting requirements, while standard, often need an expert in valuation that can properly apply theory to your unique situation.

  • Fair Value Measurement (ASC 820)

    A measurement of fair value shows the price that would be received if you decided to sell an asset or the price paid to transfer a liability in an orderly transaction between market participants.

  • Derivatives (ASC 815)

    94% of the world’s largest corporations use derivatives to manage risk. It’s imperative to understand regulatory and accounting standards as well as differing valuation methods. Our expert analysts can help.

  • Warrant Accounting (ASC 480)

    The accounting treatment for warrants can be extremely complicated and lengthy. Our team can make you ready for any of your financial audits and ensure that your financials are compliant with generally accepted accounting principles (GAAP).

  • Fresh Start Accounting (ASC 852)

    Companies emerging from bankruptcy need to adopt the appropriate emergence accounting. This is similar to purchase accounting, but the company is required to prepare financial statements.

  • Variable Interest Accounting (ASC 810)

    We want to ease the burden of preparing your company’s financial statements. Our team of ex-CFOs and top financial analysts will ensure your financial statements are prepared in accordance with GAAP.

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