Blog Archives

Allocation and Fair Market Appraisals, ASC 805

The Fair Market Value and Allocation of Assets within a Business Combination Business owner and buyers have numerous reporting obligations concerning the reporting of fair market value, including ASC 805, ASC 820, ASC 840, ASC 852, ASC 350 and ASC

Posted in Accounting, Tax or Audit

Purchase Price Allocation

Federal Appraisal, LLC provides full reports, and management support when, allocating a purchase price among the various assets included in a multi-asset or portfolio acquisition or disposition.  A purchase price allocation is based on the value of the various assets. 

Posted in Accounting, Tax or Audit, Client Type

Cost Segregation

Cost Segregation Studies, or Accelerated Cost Recovery, assists real estate owners and corporate executives in reducing federal income tax liability and thereby realize a significant increase in cash flow. This is accomplished by reclassifying certain building and land improvement asset

Posted in Accounting, Tax or Audit, Client Type

Estate & Gift Tax Appraisal

Federal Appraisal, LLC provides appraisal and consulting services for gifting closely held stocks or interests in partnerships, or for IRS estate issues. Estate & Gift tax issues have become complex over the years.  An essential part of the estate and gift

Posted in Accounting, Tax or Audit, Client Type

Partial and Partnership Interest Appraisals

Partial interest and partnership interest appraisals start with a sound appraisal of the intrinsic value of the underlying fee simple real estate or overall business.  But to complete the exercise, the appraiser must then employ special appraisal methodologies and adjustments

Posted in Client Type, Purpose & Use

Property Taxes

There are numerous occasions where the value of a property is related to taxes. Each taxing situation requires special appraisal and consulting considerations. The considerations might be a specialized appraisal for cost segregation, depreciation and income tax. Another might be an

Posted in Purpose & Use

Litigation

Federal Appraisal, LLC provides expert dispute resolution, litigation and technical support for complex real estate litigation issues.  We provide our clients with both geographical and topical dispute resolution support expertise, regardless of where the assets are located, what type of

Posted in Client Type, Purpose & Use

Bankruptcy

Federal Appraisal provides full support to accountants and attorneys, and their clients be they creditors or debtors.  We provide appraisals for fair market valuation, for fresh start accounting, for damages and lost income computations, and we provide expert testimony and

Posted in Client Type

International Financial Reporting Standards

Federal Appraisal, LLC has appraisal experts to support your company’s transition and yearly International Financial Reporting Standards (“IFRS”) valuation requirements.  FAC has long been a provider of appraisal services to the accounting industry, and to those in need of complex appraisal

Posted in Client Type

Impairment Studies

Impairment issues have always been important in periods of economic contraction and decline.  They have recently become more important, due to the general economic condition and the recent changes to accounting procedures.  In late June 2001, the FASB issued Statements

Posted in Accounting, Tax or Audit, Client Type