Fair value measurement for financial reporting and tax valuation may differ and the team at HCVT understands these complexities. We assist our clients with the following reporting requirements:

ASC 718

Stock compensation

ASC 805

Business combinations (allocation of the purchase price)

ASC 350

Impairment testing – Indefinite life assets (Step 0 / 1 testing)

ASC 360

Impairment Testing – Long-lived assets

ASC 815

Value of derivatives and hedging instruments

ASC 820

Fair value measurements

ASC 825

Financial instruments (Minority investments)

ASC 852

Fresh-start accounting

IRC § 409A

Deferred compensation (stock and options)

IRC § 1060

IRC § 338(h)(10)

Allocation of the purchase price by asset type

IRC § 165

Worthless stock deductions

IRC § 170

Charitable contributions

IRC § 382

Net Operating Loss (NOL) limitations

IRC § 754

Value of partnership assets (step-up in basis)

IRC § 1202

Conversion to C-Corp (qualified small business stock)

IRC § 1374

Conversion to S-Corp (built-in gains)

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