Financial reporting valuations

Our specialists can assist in the allocation of the purchase price "paid" in an acquisition among the assets and liabilities of the acquired company and the value of any deferred or contingent consideration paid as part of the transaction for financial reporting purposes (IFRS 3 and ASC 805) in line with market best practice.

Our team of valuation experts can assist in performing impairment tests in compliance with IFRS, US GAAP and UK / Irish GAAP accounting frameworks. This includes determining the Weighted Average Cost of Capital (“WACC”), the Value in Use (“VIU”) and the Fair Value Less Costs of Disposal (“FVLCD”) for an asset or Cash Generating Unit (“CGU”).

We offer guidance to help you with valuation challenges arising from IFRS 16's requirements by determining incremental borrowing rates (“IBRs”) for both new and modified leases.

We can assist with valuation aspects of share-based payments by determining the equity value and the fair value of share options granted to employees for IFRS 2 or FRS 102 reporting purposes. The methodologies generally used to value options include the Black-Scholes-Merton (“BSM”) model, the Lattice (or Binomial) model, and the Monte Carlo model.

We assist our clients in providing tailored intellectual property valuations to meet their unique circumstances. Whether your intangible assets are: contracts based (such as licenses, royalties, lease agreements, franchise agreements), marketing-related (such as trademarks and tradenames), customer-related (such as customer lists and order backlogs) or technology based (such as patents, trade secrets, software) our Valuation specialists have extensive experience providing advice which stands up to rigorous challenge from our client's auditors.