Financial Reporting
Our financial reporting valuations are rendered for U.S. Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), and various country-specific GAAPs.
Financial Reporting
Our financial reporting valuations are rendered for U.S. Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), and various country-specific GAAPs.
In an effort to increase the relevance of financial statements, the number of accounting estimates that are based on fair value estimates has increased in recent years. Spring Valuation professionals work closely with financial executives and company management developing fair value estimates. We also work with auditors and regulatory agencies such as the U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) in the review of fair value estimates.
In an effort to increase the relevance of financial statements, the number of accounting estimates that are based on fair value estimates has increased in recent years. Spring Valuation professionals work closely with financial executives and company management developing fair value estimates. We also work with auditors and regulatory agencies such as the U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) in the review of fair value estimates.
For U.S. GAAP, our valuations are rendered for:
- Fair Value Measurements and Disclosures ASC 820
- Business Combinations ASC 805
- Goodwill and Other Intangible Assets ASC 350
- Impairment or Disposal of Long-Lived Assets ASC 360
- Stock-Based Compensation ASC 718
- Accounting for Derivative Instruments and Hedging Activities ASC 815
- Valuation of Complex Instruments
- Leases, Incremental Borrowing Rate (IBR) ASC 842
- Fresh Start Accounting
For U.S. GAAP, our valuations
are rendered for:
- Fair Value Measurements and Disclosures ASC 820
- Business Combinations ASC 805
- Goodwill and Other Intangible Assets ASC 350
- Impairment or Disposal of Long-Lived Assets ASC 360
- Stock-Based Compensation ASC 718
- Accounting for Derivative Instruments and Hedging Activities ASC 815
- Valuation of Complex Instruments
- Leases, Incremental Borrowing Rate (IBR) ASC 842
- Fresh Start Accounting
For International Accounting Standards (IAS), our valuations are rendered for:
- Business Combinations (IFRS 3)
- Business Combinations (IFRS 3)
- Impairment of Assets (IAS 36)
- Intangible Assets (IAS 38)
- Valuation of Derivatives (IAS 39)
For International Accounting Standards (IAS), our valuations are rendered for:
- Business Combinations (IFRS 3)
- Business Combinations (IFRS 3)
- Impairment of Assets (IAS 36)
- Intangible Assets (IAS 38)
- Valuation of Derivatives (IAS 39)
Stock Compensation
Internal Revenue Code §409A outlines guidance for granting equity based compensation and penalties for granting at below fair market value. Accounting Standards Codification (“ASC”) Topic 718, ASC Topic 505 Subtopic 50, and International Financial Reporting Standards (“IFRS”) 2 establish accounting standards for determining and reporting stock-based compensation paid to employees and non-employees for financial reporting purposes.
Spring Valuation provides valuations for grants of stock, options, stock appreciation rights, hurdle or growth shares, and other forms of deferred compensation for financial and tax reporting and assists management in determining the compensation expense to record for financial reporting purposes.
Stock Compensation
Internal Revenue Code §409A outlines guidance for granting equity based compensation and penalties for granting at below fair market value. Accounting Standards Codification (“ASC”) Topic 718, ASC Topic 505 Subtopic 50, and International Financial Reporting Standards (“IFRS”) 2 establish accounting standards for determining and reporting stock-based compensation paid to employees and non-employees for financial reporting purposes.
Spring Valuation provides valuations for grants of stock, options, stock appreciation rights, hurdle or growth shares, and other forms of deferred compensation for financial and tax reporting and assists management in determining the compensation expense to record for financial reporting purposes.
Gift and Estate/Inheritance
Tax Planning
Key services include business, securities, and intellectual property valuations. Our team members have deep experience quantifying valuation discounts for operating entities, family limited partnerships, and similar entities.
Our team members also have deep experience in the valuation of intellectual property, which is increasingly important in tax-related transfers.
Our services in this area include valuations of the following:
- Closely Held/Unquoted Businesses for Gift and Estate/Inheritance Tax Planning and Reporting
- Family Limited Partnership (FLP) Interests
- Limited Liability Company (LLC) Interests
- Intellectual Property Portfolios for Gift and Estate/Inheritance Tax Planning and Reporting
- Charitable Contribution Valuations
- Valuation Discount Studies
- Valuation Consultations
- Support of Filings with Taxing Authorities
Our services in this area include
valuations of the following:
- Closely Held/Unquoted Businesses for Gift and Estate/Inheritance Tax Planning and Reporting
- Family Limited Partnership (FLP) Interests
- Limited Liability Company (LLC) Interests
- Intellectual Property Portfolios for Gift and Estate/Inheritance Tax Planning and Reporting
- Charitable Contribution Valuations
- Valuation Discount Studies
- Valuation Consultations
- Support of Filings with Taxing Authorities
Corporate Tax Planning,
Compliance, & Reporting
Our tax-related valuations are rendered for U.S. and foreign
income tax planning, compliance, and reporting.
Various government tax rules provide for a broad range of situations where fair market value estimates are required. Our valuation team members work with tax professionals at corporations, law firms, and tax consulting firms by providing well-reasoned valuations that meet applicable tax requirements. Our valuation services can provide significant opportunities to manage and increase cash flow through proper minimization or deferral of taxes.
Various government tax rules provide for a broad range of situations where fair market value estimates are required. Our valuation team members work with tax professionals at corporations, law firms, and tax consulting firms by providing well-reasoned valuations that meet applicable tax requirements. Our valuation services can provide significant opportunities to manage and increase cash flow through proper minimization or deferral of taxes.
For U.S. and Foreign Income Taxing Authorities, our valuations are rendered for:
- Nonqualified Deferred Compensation Plans (IRC Section 409A) and Employee Benefit Schemes (Share Valuations)
- Allocations of Purchase Price for Asset Acquisitions (IRC Section 1060)
- Allocations of Purchase Price for Stock Purchases Treated as Asset Acquisitions (IRC Section 338)
- Transfers of Entities and Intangible Assets to Related Parties (Tax Restructurings)
- Donations
For U.S. and Foreign Income Taxing Authorities, our valuations are rendered for:
- Nonqualified Deferred Compensation Plans (IRC Section 409A) and Employee Benefit Schemes (Share Valuations)
- Allocations of Purchase Price for Asset Acquisitions (IRC Section 1060)
- Allocations of Purchase Price for Stock Purchases Treated as Asset Acquisitions (IRC Section 338)
- Transfers of Entities and Intangible Assets to Related Parties (Tax Restructurings)
- Donations