Blog Archives

Allocation and Fair Market Appraisals, ASC 805 / IAS 40

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 or International Accounting Standards 40 (IAS 40), ASC 820, 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

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