Goodwill & Intangible Asset defective Testing in accordance with SFAS 142, SFAS 144, IFRS 3, and IAS 36.

We have an in-depth knowledge of the valuation requirements expressed in the regulation as well as the understanding of the main issues outlined by the SEC.

Our analysis reflects a comprehensive understanding of the accounting rules coupled with in-depth valuation, financial reporting, and industry knowledge. While there are some common elements to all defective tests, we provide our clients with unique issues related to each specific line of business.

We provide our clients with the following services:

·         Identifying reporting units and the implications on the reporting unit structure

·         Assigning acquired assets and liabilities, including goodwill and corporate items, to one or more reporting units

·         Determining the fair value of reporting units

·         Computing the implied fair value of goodwill