Valuation

When companies require an objective and independent assessment of value, they look to Duff & Phelps.

Duff & Phelps finance and accounting expertise, combined with its use and development of sophisticated valuation methodologies, fulfill even the most complex financial reporting and tax requirements. They constantly monitor changing regulations and consistently provide input to the Financial Accounting Standards Board as it develops implementation guidance and new financial reporting rules with valuation implications. Also, Duff & Phelps performs tax valuations and related consulting in accordance with the regulations and guidance established by the Internal Revenue Service and other taxing authorities. Duff & Phelps valuation opinions are fully defensible and documented to withstand scrutiny from the SEC or other regulatory bodies.

FASB’s new Statement 141 (R), which makes significant changes to current accounting rules for business combinations, is expected to become effective as early as January 2009.

The issuance of Statement of Financial Accounting Standards No. 141R, Business Combinations (FAS 141R) overhauls the financial reporting requirements for business combinations. The implications are broad and numerous. This Valuation Insights article authored by Duff & Phelps Managing Director Lynne Weber explores contingent consideration implications.

Read the cover article of Valuation Insights Q2 to learn more about maximizing cash flows from long-lived asset impairments.

In this economic environment, more and more companies are recognizing asset impairments, including those pursuant to SFAS 144-Accounting for the Impairment or Disposal of Long-Lived Assets.
The IASB has recently issued for public comment an Exposure Draft that addresses the measurement of Fair Value.
Michael Athanason
Michael Athanason
 
Managing Director
Duff And Phelps Valuation