Financial Reporting Valuation

Purchase Price Allocation

Mercer Capital provides independent valuation opinions on the fair value of intellectual property and other intangible assets acquired in business combinations

Our professionals have significant experience in valuations related to ASC 805 Business Combinations (formerly SFAS 141R and SFAS 141).

Acquisition accounting prescribed by ASC 805, applicable to business combinations consummated in fiscal years that began after December 15, 2008, differs from prior guidance contained in SFAS 141 on a number of issues.

IFRS 3 Business Combinations contains guidance related to accounting for business combinations under the international financial reporting standards. Although acquisition accounting under IFRS and U.S. GAAP are similar in many respects, significant differences exist.

We estimate the fair value of the following intangible assets

Customer Related

  • Customer lists
  • Customer contracts
  • Customer relationships

Technology Based

  • Trade secrets
  • Patents
  • In-process R&D

Marketing Related

  • Trademarks
  • Trade names
  • Non-compete agreements

Contract Based

  • Franchise agreements
  • Licensing agreements
  • Employment contracts