American Appraisal
 
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Financial Reporting

Financial reporting requirements, both in the United States and around the world, are continually evolving. Standards and regulations are subject to interpretation and re-interpretation, and not all are universally accepted. Staying current is an ongoing challenge for corporate decision-makers.  

American Appraisal brings in-depth knowledge to financial reporting. Our senior consultants have chaired the Appraisal Standards Board as well as the Appraisal Issues Task Force, an ad hoc group of senior-level valuation consultants from independent appraisal firms as well as public accounting firms.  We are also represented on the Valuation Resource Group, which advises the FASB on valuation matters, and on the International Valuation Standards Council. This front-end involvement in policy development ensures our unparalleled insight into current valuation and financial reporting issues.

Business Combinations

Business combination and allocation services in accordance with GAAP, ASC 805, ASC 820, IFRS 3, IFRS 13, IRC §1060, and other applicable standards and regulations

IFRS

IFRS valuation and consulting services for business combinations, impairment of assets and goodwill, annual fair value studies, asset componentization and first-time adoption

Impairment Testing

Annual goodwill, indefinite-lived intangible asset, and long-lived asset impairment testing in accordance with ASC 350, ASC 360, ASC 820, IAS 36, IAS 16 and other standards

Fresh Start Accounting

Valuation services for emerging entities in accordance with AICPA SOP 90-7, ASC 805, and ASC 852

Equity-Based Compensation

Valuation of equity-based instruments granted as compensation in accordance with ASC 718, ASC 820, IRC §409A and various AICPA Practice Aids