Paul Barnes
Managing Director and Global Head of Valuation Advisory
Philadelphia
Paul BarnesOur professionals have an in-depth understanding of financial reporting valuation requirements pursuant to ASC 805, Business Combinations (ASC 805) and International Financial Reporting Standard 3: Business Combinations (IFRS 3), enabling us to offer practical insights into key issues of concern to clients, auditors and regulators.
ASC 805 and IFRS 3 are standards with a high degree of convergence, although certain differences between the two remain. Under both ASC 805 and IFRS 3, the purchase price of an acquisition is allocated to the identifiable assets acquired and liabilities assumed at fair value, with limited exceptions. The identifiable finite-lived assets are then depreciated/amortized over their remaining useful lives
Duff & Phelps can help you address complex valuation issues arising in the context of ASC 805 and IFRS 3 throughout the transaction continuum, including:
Transparent valuations of illiquid investments and complex securities and liquidity solutions through secondary market transactions.
Alternative Asset AdvisoryIndependent opinions for boards of directors and special committees.
Fairness and Solvency OpinionsExpert consulting and testifying services related to post-acquisition purchase price disputes.
M&A Post Acquisition DisputesComprehensive transfer pricing advisory covering compliance, planning, controversy and implementation.
Transfer PricingProperty tax, site selection, transfer pricing, sales and use tax and unclaimed property advisory.
Tax ServicesMiddle-market M&A advisory differentiated by industry expertise and superior deal execution.
M&A AdvisorySeamless analytical advisory through the deal continuum, from transaction origination to closing.
Transaction Advisory ServicesFixed asset inventory reconciliation, management and property insurance appraisal.
Fixed Asset Management and Insurance SolutionsWe use cookies to give you the best possible user experience. View our privacy policy to find out more.