Valuation for Financial Reporting
In an environment of increasingly complicated fair value reporting standards, DLA has broad experience with fair value matters related to public and private companies in various industries.
DLA offers the following services to companies relating to financial reporting:
- Purchase Price Allocation
- Goodwill, Intangible and Long-lived Asset Impairment Testing
- Stock-based Compensation
- Fair Value Measurements for Private Equity Assets
- Fair Market Value Appraisal for 83(b) Election
Our valuation work has been reviewed and accepted by the large national firms. Our clients rely on DLA to help them meet their expanding financial reporting responsibilities. DLA’s team of experienced valuation experts combine their finance and accounting experience with use of sophisticated valuation methodologies to provide our clients with on-time and on-budget solutions for their valuation needs.
Do you know what your business is worth? Many, if not most, closely held business owners do not know the value of their business ownership interest. Adding complexity to the question, the value of a business ownership interest may vary for different purposes. For example, a business ownership interest asset may have one value for marital dissolution purposes and a different value for estate and gift tax purposes.
More often than not, the business financial statements will not provide an answer to the value question. That is because the balance sheet of most closely held businesses provides asset and liability values based on specialized accounting and tax rules, and fail to include important intangible asset and goodwill values.
Knowing the proper value of a business ownership interest (inclusive of intangible asset value and goodwill, as well as any applicable valuation discounts or premiums) is crucial in certain circumstances such as litigation, transfers of ownership interests, corporate restructuring and for estate and gift taxes.
Business valuations require a high level of expertise and DLA’s team is well equipped to provide these services. DLA business valuation professionals have the specialized training, knowledge and skills, as well as the in-depth accounting, finance, valuation and tax experience necessary to efficiently provide their clients with an accurate and defensible business valuation.
DLA professionals perform a thoughtful and thorough analysis, utilizing professional skepticism, to obtain a deep understanding of the unique characteristics and future prospects of each business. They apply recognized, generally accepted valuation methodologies to deliver a highly credible business valuation. DLA provides on-time and on-budget solution to our client’s valuation needs.
Our professionals have valued majority and minority business interests to address a wide range of valuation needs, including:
- Marital dissolution
- Shareholder disputes
- Gift and estate taxes
- Commercial litigation economic damage claims
- Purchase or sale of an ownership interest
- Buy-sell agreements