Intangible Assets:

Acquisition Valuation (SFAS 141)

SFAS 141 requires that all assets acquired in a business purchase, including goodwill and other intangible assets, must be stated on the financial statements at “fair value.” A purchase allocation under SFAS 141 must be well-supported and requires specific valuation knowledge. Analytical Value professionals are thoroughly cognizant not only of the stated rules governing intangible assets, but the pitfalls that can occur if the purpose, scope, or valuation approach are not clearly specified, or if the underlying valuation assumptions are misspecified. We have significant experience helping our clients estimate and validate the value of their intangible assets.