Fair value measurements can play a significant role in financial statements and are often scrutinized by a company’s auditor and its regulators. As specialists, our professionals routinely support our Audit practice to assess financial reporting valuations performed on behalf of KPMG audit clients. As a result, we have a deep understanding of auditor and regulator expectations and documentation requirements for fair value measurements. We have an appreciation for the risks involved and take a careful approach to our valuation engagements in order to provide deliverables that meet our clients’ financial reporting requirements. To maintain a high level of quality in performing and auditing financial reporting valuations, we have established a dedicated team of valuation professionals in the KPMG Department of Professional Practice. In addition, KPMG was the first Big Four valuation practice to adopt the Certified in Entity and Intangible Valuations (CEIV) credential and its mandatory performance framework, which was developed specifically to establish standards in valuing businesses and intangible assets for financial reporting purposes.
Our professionals can assist you with valuation needs that may arise in accordance with the following U.S. GAAP accounting standards cited as common examples:
- ASC 805 (Business Combinations)
- ASC 350 (Intangibles – Goodwill and Other)
- ASC 360 (Property, Plant, and Equipment)
- ASC 718 (Compensation – Stock Compensation)
- ASC 842 (Leases)
- ASC 820 (Fair Value Measurement)
- ASC 815 (Derivatives and Hedging)
- ASC 852 (Reorganizations)
- ASC 323 (Investments – Equity Method and Joint Ventures).
Our professionals also understand the International Financial Reporting Standards equivalents of the above standards.
Restructurings and Bankruptcies
Stock Compensation
- ASC 718 and IRC §409A
- Valuation Insights - Revisiting Volatility Assumptions under ASC 718
- Handbook: Share-based payments
- Equity Compensation: Valuation considerations for companies with complex capital structures
- FASB affirms decisions on accounting for share-based consideration payable to a customer
- FASB proposes a practical expedient for valuing nonpublic entity share option awards
Private Equity & Alternative Investments
Lease Accounting
Client Case Studies
- Pre- and post-deal transaction consulting and reporting unit restructuring
- IFRS accounting and valuation assistance for an international carve-out
- Purchase Price Allocation analysis and push down to multiple reporting units
- Valuation and Accounting Buy-Side Transaction Support
- Providing Purchase Accounting and PFI Support for a Cash-Free Merger
- Providing buy-side transaction support through our global network
- Assessing the impact of COVID-19 on goodwill impairment
- Fixed asset inventory and reconciliation across eight major facilities
Useful resources
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Related Services
Avoiding Pitfalls in Business Combinations
Informative series exploring challenges arising in acquisition accounting
Informative series exploring challenges arising in acquisition accounting
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Goodwill Impairment Valuation Insights
Providing new perspectives on goodwill impairment challenges
Providing new perspectives on goodwill impairment challenges
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Analyzing Prospective Financial Information (PFI)
Exploring the complex area of financial forecasting.
Exploring the complex area of financial forecasting.
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