Fair Value Reporting
RSM helps you navigate the fair value complexities
Fair value reporting is an important part of financial disclosure. During this process, companies must determine the fair value of assets and liabilities at the date of acquisition and subsequently test for impairment after that. Additionally, certain entities must also mark-to-market their investments on a quarterly basis.
There are detailed rules surrounding fair value accounting (Financial Accounting Standards Board Topic 820, formerly FAS 157), but it can be a complex task to assess and apply them accurately. While problems can arise when determining the fair value of tangible assets, applying the rules to intangible assets greatly increases the complexity.
The application of accounting pronouncements for the valuation of intangible assets can be quite ambiguous. Also, performing fair value reporting quarterly on a marked-to-market basis can also be challenging and time consuming. In all cases, a thorough understanding of accounting valuation techniques and experience is crucial.
RSM's fair value reporting services include:
- Purchase price allocations
- Impairment testing
- Complex capital structures and derivatives
- Mark-to-market valuations
Why take a risk?
Whether you’re a financial institution, private equity group, hedge fund, nonprofit or other reporting entity, you need sophisticated, experienced fair value reporting assistance. A RSM valuation professional can quickly resolve ambiguities if your auditor questions a fair value assumption or your investment valuation methodology, helping you avoid the embarrassment of potential reporting delays or misstatements.
When you need experienced, responsive fair value reporting help, call RSM. You’ll have access to the right specialist for your industry and asset class, across the United States and internationally.
Why take a risk? Contact RSM.