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Healthcare Fair Value

In response to market forces including healthcare reform efforts, the healthcare industry is undergoing structural change and innovation. Consolidation, both horizontal and vertical, is frequent. Emerging partnership models cross traditional boundaries, linking multiple providers with payers or tax-exempt and for-profit entities. Revenue and delivery models are migrating toward integrated delivery and payment for quality and outcomes, rather than for volume of service.

American Appraisal recognizes that the horizontal and vertical consolidation in the healthcare industry requires in-depth expertise to ensure compliance with the following financial reporting requirements:

  • FASB Accounting Standards Codification (ASC) Topic 805, Business Combinations
  • FASB ASC Topic 958-805, Not for Profit Entities: Business Combinations
  • FASB ASC Topic 350, Intangibles - Goodwill and Other
  • FASB ASC Topic 718, Compensation - Stock Compensation

American Appraisal has assisted for-profit and nonprofit health systems, ambulatory surgery centers, rehabilitation facilities, urgent care centers, and specialty hospitals with their financial reporting requirements related to various transaction structures including affiliations, joint ventures, joint operating agreements and acquisitions.  We have performed valuations related to transactions ranging from $5 million to $7.6 billion, including the largest healthcare services transaction of 2014. 

Why American Appraisal?

  • Independence
    • We are a global firm providing objective third-party valuation and related services.
    • For more than 117 years, our reports have withstood scrutiny of the world’s most discerning regulatory, judicial, and taxing authorities and are recognized by leading financial institutions.
    • We provide the independence that your audit committee requires.
    • We avoid the conflicts of interest that accompany service offerings such as audit, brokerage, investment banking or securities rating.
  • Technical Expertise in Appraisal and Fair Value Accounting
    • Our senior consultants participate in many of our profession’s governing bodies and associations and have chaired the Appraisal Standards Board, as well as the Appraisal Issues Task Force, which advises the FASB and SEC on matters related to valuation.
    • Our professionals bring substantive Big 4 accounting firm experience that simplifies audit reviews undertaken by our clients’ auditors. 
  • Healthcare Industry Experience
    • We are a full-service valuation firm with a dedicated practice serving clients in the healthcare industry.
    • We are always abreast of regulatory and valuation issues in the healthare industry.
  • Tangible Asset Capabilities
    • We have significant bandwidth and expertise in both real property and personal property valuation, enabling our consultants to begin work on engagements quickly and work efficiently toward completion. 

 

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