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Financial & Tax Reporting Valuations

We provide objective and independent valuations to help meet complex financial reporting and tax requirements. Our work product is rigorously supported and respected by auditors, investors, and regulators.

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Overview

Overview

BRG professionals provide valuation services to fulfill financial reporting and tax requirements for corporations, funds, and investors in the US and internationally. Our valuation opinions are prepared in accordance with the requirements of the Financial Accounting Standards Board (FASB), IFRS, IRS, and other regulatory bodies.

Our team members have performed numerous valuations in support of financial reporting and tax requirements and successfully defended valuation methodologies before auditors, the SEC, the IRS, and international tax courts.

Our Services

Financial Reporting

Recent years have seen a record-breaking number of restatements, more than half of which may have involved fair value measurement.

BRG valuation professionals have provided input on intangible asset valuations to regulatory authorities. They have access to and regularly use the latest guidance on emerging issues/FASB interpretation on purchase accounting. They typically interact with a company’s internal and outside audit teams throughout each engagement to discuss and agree upon an appropriate valuation framework and methodologies to ensure efficiency and compliance with relevant standards. In addition, they routinely interface with valuation professionals from each major accounting firm, thus facilitating the audit review process and eliminating issues prior to filing.

Our financial reporting valuation services include:

  • Purchase price allocation (ASC 305, IFRS 3, IAS 38)
  • Goodwill and asset impairment testing (ASC 350/360, IAS 36)
  • Equity-based compensation (ASC 718, IFRS 2)
  • Financial instruments valuation (ASC 825, IFRS 9, IAS 39)
  • Fresh start accounting (ASC 852)

Tax Reporting

Our valuation expertise can help companies navigate increasingly complex and evolving tax codes. Our team understands that successful tax planning strategies often depend on independent and credible valuation opinions, which is why leading tax attorneys and business owners turn to us. Our professionals understand the methodology preferences of tax authorities and provide tax valuation and consulting services for a variety of compliance, planning, transaction, and dispute purposes.

Our team of professionals has in-depth knowledge of the accepted valuation approaches and develop comprehensive, objective analyses that are supportable, based on the latest market data and valuation industry guidelines.

Our tax reporting valuation services include:

  • Asset valuations (IRC §338 and IRC §1060)
  • Non-compete agreement valuations (IRC §280G)
  • Net operating loss limitations and built-in gains (IRC §382)
  • IRC §409A stock compensation valuation
  • IRC §861 interest allocation calculations
  • Cancellation of debt income (IRC §108)
  • Taxable reorganizations (IRC §368)
  • Worthless stock deduction (IRC §165)
  • Transfer pricing (IRC §482)
  • C-Corp to S-Corp conversion (IRC §1374)
  • Cost segregation (IRC §1245 and IRC §1250)
  • Gift and estate tax
  • Real and personal property tax valuation

Our Team

Our valuation team brings extensive industry experience through years of working with the world’s leading corporations, investment funds, investors, and accounting firms.

Our professionals have a unique blend of experience and have worked in a variety of valuation roles such as:

  • Client representation before IRS agents and supervisors
  • Alternative investment management
  • SEC examination readiness advisory
  • Leading third-party valuation advisory
  • Big Four audit firms’ valuation audit support

Our valuation team provides unparalleled insight into the impacts of current and future macroeconomic, industry, market, and regulatory risks on each valuation. In addition, we add meaningful depth to the valuation process through BRG’s global network of senior experts and professionals who have substantial industry experience and knowledge.