Publicly-held Companies


 
Publicly-Held Companies
 
Although the value of shares of a publicly-held company are readily determinable by reference to daily trading on a stock exchange, there are numerous other valuation issues that such companies face. Statements recently issued by the Financial Accounting Standards Board require companies to make a determination of fair value for:

  • Compensation expense of stock options under ASC 718
  • Intangible Assets for purchase price allocation under ASC 805
  • Impairment Testing under ASC 350/360
  • Warrants which are attached to certain debt instruments

We can assist publicly-held companies with these and other valuation issues in order to comply with the fair value rules of the Statements on Financial Accounting Standards. Our reports are also used to provide an “auditable” fair value determination for the company’s independent auditors.

Revenue size for public companies we work with has ranged from smaller public companies (thinly traded stock) to large public companies traded on a major stock exchange.