Financial Valuation
Real Estate
Machinery & Equipment
Intangible Assets
A large percentage of our senior Financial Valuation professionals have experience working at top 10 audit firms – they did the same review work your audit firm valuation professionals do – so they are a great resource to our clients.
We work with audit firms to focus on materiality and efficiency.
Our Financial, Equipment and Real Estate valuation professionals collaborate on multidisciplinary assignments for an efficient well-integrated product and an easier review process for you and your audit firm.
CEIV and MPF
Marshall & Stevens has adopted the Mandatory Performance Framework (“MPF”) prescribed under the Certified in Entity and Intangible Valuations (“CEIV”) credential for all financial reporting assignments.
The CEIV credential is intended for professionals who perform fair value measurements for public company financial statement reporting purposes. This includes estimating the fair values of businesses and/or business interests for goodwill impairment testing and stock compensation purposes, and intangible assets for purchase price allocation and impairment testing purposes.
All participants in the CEIV certification program follow a Mandatory Performance Framework, which serves as a guide that defines the necessary work to provide supportable and auditable fair value measurements for financial reporting purposes. The Framework also helps to ensure the consistency and transparency of those reports.
Marshall & Stevens’ clients include financial investors (private equity funds, business development corporations, etc.) and public and private companies in a broad range of industries.
The most common requested financial reporting valuation services include:
- Purchase Price Allocation: FASB ASC 805 & IFRS 3 – Business Combinations
- Fair Value of Equity Compensation: FASB ASC 718 & IFRS 2
- Fair Value of Financial Instruments: FASB ASC 320, 815 & 946
- Fresh Start Accounting Valuations: ASC 852 – Reorganizations
- Impairment Testing: FASB ASC 350, 360 & IAS 36
For an example of our engagements, please see our 2019 and 2020 Year in Review.
For more information, see the service sheets and articles to the right or contact one of the professionals listed below.n about specific topics or reach out to one of our professionals listed below for a conversation.
Financial Valuation, Opinions and Consulting Contacts
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Darleen Armour, ASAManaging DirectorFinancial Valuation & ConsultingEnergy & Infrastructure
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Patrick Craig, MAI, MRICSPractice LeaderReal Estate ValuationPrincipal & Executive Managing Director
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David Gaynor, ASA, CEIVNational Practice LeaderFinancial Valuation & ConsultingManaging DirectorHealthcare
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Jeffrey S. Pickett, CPA/ABV, CFF, CFEManaging DirectorBusiness & IP ValuationCommercial Litigation Support
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James Sieman, ASAManaging DirectorFinancial Valuation & ConsultingPrincipal
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Roger W. Smith, CPA/ABV, CFFManaging DirectorBusiness & IP ValuationCommercial Litigation Support
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John F. Spude, ASAPrincipal, Executive Managing DirectorPractice Liaison to Senior ManagementFairness & Solvency Opinion Review Committee
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Matthew R. West, ASAPractice LeaderHealthcareEnergy & InfrastructurePrincipal & Executive Managing Director