HVA has developed a full service practice in response to this increased need.
FAS 141 & 142 and Purchase Price Allocation
As a result of its extensive work in the technology and life-sciences areas, HVA has worked on a number of purchaser price allocation and FAS 141 and 142 related assignments. Recent accounting changes regarding the treatment of acquired intangible assets require in-depth understanding of certain accounting rules and related valuation applications. Our team members with CPA accreditations provide our clients with understanding and interpretation of these accounting rules. HVA advises clients regarding the values of acquired assets and allocating value to the subject assets. In addition, we also assist clients with determination of the impact of the allocation on earnings and cash flow.
In an effort to provide more accurate financial reports to their shareholders and management teams, companies are looking to determine the value of the options they grant to their employees and others so they can be properly expensed. HVA's staff has worked on numerous engagements to assist management in the determination of the value of incentive options. Our professionals utilize sophisticated option pricing models to determine the value of the options, as well as any impact that these options may have on the company's overall and per share value.