VALGO PartnersAudit-ready valuation support for complex accounting, tax and SEC reporting matters

Services

Financial ReportingFair value measurements for the financial statements, from purchase price allocations to share-based compensation.Complex Securities & DerivativesWarrants, convertibles, SAFEs, earnouts, embedded derivatives and SPAC instruments.Tax ValuationSection 409A, gift and estate, profits interests and other valuations for tax purposes.Transactions & Capital MarketsFairness opinions, deal valuation, financing rounds and IPO preparation.Portfolio ValuationFair value of private investments at each reporting date, for funds and family offices.Valuation Review & Audit SupportIndependent review of third-party valuations, and support through the audit.

ASC 323 · 350 · 360 · 718 · 805 · 820 · 825 · 842 · 852

Financial Reporting

Fair value measurements for the financial statements, from purchase price allocations to share-based compensation.

Purchase price allocationsintangible assets and noncontrolling interests
Goodwill, intangible and long-lived asset impairment testing
Share-based compensationoptions, RSUs, profits interests and market-condition awards
Level 3 fair value measurements and fair value option elections
Incremental borrowing ratesfor lease accounting
Equity-method investments, debt and fresh-start reporting

Option-based valuation

Complex Financial Instruments

Stock-based compensation, contingent claims, and structured debt — where non-linear payoffs require option-pricing methods, Monte Carlo simulation, and lattice models.

Guides being revised

Contingent Claims
Debt Instruments
Stock-Based Compensation

Earlier versions of these guides were withdrawn for revision and should not be relied on. Revised guides will be published here. To discuss an engagement in the meantime, contact us. We respond within six hours on business days.