Financial Reporting Valuations

Financial reporting standards require that an increasing number of assets and liabilities are measured at fair value.

Our team includes a number of financial reporting valuation experts with significant experience of the valuation of such items, and with particular expertise performing purchase price allocation valuations and share-based payment valuations under GAAPs including IFRS, FRS 101, FRS 102 and US GAAP.

Purchase price allocation valuations

We have considerable experience providing purchase price allocation valuations to a wide range of clients, including fully listed companies and AIM quoted companies.


Share-based payment valuations

Our share-based payment valuations use internally developed valuation models. Our binomial model is based on the standard pricing model, but takes into account particular features which are common to employee share plans. For more complex arrangements with market conditions, we use bespoke Monte Carlo simulations in our consideration of fair value.