Fair Valuation Measurement

Specialist valuation reviews of fair value measurements prepared by management or a third party; we offer a review of fair value measurements prepared by the firm’s valuation team; the review and signing of valuation reports; performing, supervising, mentoring, or managing fair value measurement engagements; and providing consultation and development of thought leadership and staff development on fair value measurement matters.

We provide fair value measurements for companies, intangible assets, certain liabilities, business interests, and inventory for the purpose of financial reporting. Financial statements that are issued for financial reporting purposes include, but are not limited to, financial reports issued by the following:

•  Entities that are obligated to submit registration statements or filings to the SEC.
• Privately held entities that prepare and issue financial statements according to the International Financial Reporting Standards and U.S. GAAP.
• Any engagement where the individual performs services as a valuation professional.

Purchase Price Allocation

International Financial reporting standards (IFRS) enforce strict guidelines for the business combinations. Purchase price allocation (PPA) serves to enhance the transparency of the activity processes and identify the true value of the assets.

Purchase price allocation (also known as “Assets and Liabilities Valuation”) is the process of assigning fair value to all major assets and liabilities of an enterprise, either following a merger or an acquisition. Assets included can be either tangible (machinery and equipment, property) or intangible (customer relationships/lists, trademarks, intellectual property, goodwill or other intangibles).

Impairment Testing of Goodwill

We carry out impairment testing for listed and unlisted companies as defined under the accounting standards, which is a requirement to conduct such impairment test for its assets to see whether it has incurred impairment losses. The purpose is to ensure that the assets are not overstated.

Shareholder Disputes And/Or Management Buyouts

There are situations when the shareholders are lock in disputes or have disagreement and the major shareholder wants to buy out the smaller or minority shareholder or vice-versa. Or it could be the management wants to acquire the business from the existing owners.

Valuation Of Matrimonial Assets For Divorce Proceedings

When couples file for divorce, each spouse’ assets will need to be valued, which includes shareholdings in the spouse’s business, and other valuable tangible assets items.

Valuation Of Startups

Startups are early-stage companies or ventures that have innovative ideas that can grow into very successful profitable business but often, they lack capital to grow their ideas and cannot access bank loans because they do not have a track record. Other startups needed the funding to support their research and development work before it can become successful enough to launch into the market. Valuation will be needed to allow such startups to raise funds from angel investors, or venture capitalists or get financing from the banks.

Valuation Of Tangible Assets For Scrap And Auction Purpose

We provide expert value opinions in valuing tangible assets for business restructuring, acquisition and/or disposal of tangible assets, fair value of tangible assets for purchase price allocation (PPA) under IFRS 3 Business Combinations and more. Our services have saved asset-intensive companies millions in property taxes, and cover:

• Value property, plant, and equipment
• Determine replacement value and depreciation factors
• Quantify economic, functional, and technological obsolescence

Expert Witness Or Expert Testimony Service

We provide our services by acting as expert witness and furnishing expert reports for submission to the Courts for purposes of business valuation arising from shareholders litigation or matrimonial disputes. Our fairness opinion is built on stress tested financial models and detailed documentation so that we have a strong basis to defend our expert reports. We are also ready to testify in court to help our clients defend their case. Also, we assist to resolve disputes during mediation and arbitration proceedings based on expert evidence to assist in forensic investigation into commercial fraud and financial irregularities.

Valuation For Personal Income Tax Reporting

When someone dispose their shareholding in a business, it may be subject to capital gain tax or they could have exercised the employee share options granted to them, they will be liable to report the gain from their disposal and exercise of their share options in their personal tax reporting in countries like USA, Australia and India.

Valuation Of Deceased Estate Assets

Whenever a business owner passed away, it will leave behind business shares in its estate amongst other assets and these shares will require business valuation to determine its value so that the administrator of the estate can liquidate the shares according to its market value and distribute accordingly.

Valuation Of Lost Profits Or Economic Losses

There are instances where business suffer from loss of profits or economic losses due to infringement of patents, trademarks or copyrights or breach of contract. Such economic losses or loss of profits will need to be value by a certified business valuer in order to file a legal claim in Court.