Business Valuation

McCullough CPA provides high quality business valuations compliant with Uniform Standards of Professional Appraisal Practice and expert economic analysis services in a variety of areas, including:

  • Purchase/Sale/Merger
  • Equitable Distribution
  • Partner/Shareholder Disputes
  • Damage/Economic Loss Estimates
  • Purchase Price Allocation/Cost Segregation
  • Estate Tax/Gift Tax
  • Employee Stock Ownership Plans (ESOPs)
  • Fairness Opinions
  • Intellectual Property

Members of our business valuation team have over two decades of collective experience on a diverse array of assignments. Our people hold numerous credentials in the business valuation field, including:

  • Certified Public Accountant (CPA)
  • American Society of Appraisers (ASA)
  • Master of Business Administration (MBA)

Other Valuation Services*

  • Statement of Financial Accounting Standards No. 142 Amortization of Goodwill now ASC 350, Intangibles–Goodwill and Others
  • Statement of Financial Accounting Standards No. 157, Fair Value Measurements now ASC Topic 820 Fair Value Measurements and Disclosures

*On August 10, 2011, Accounting Today magazine reported that FASB approved amendments to allow an entity to use qualitative factors as a first assessment to determine a possible goodwill impairment.  If a goodwill impairment appears to have occurred (carrying value exceeds fair value – check for the appropriate definition), the entity proceeds to the measurement stage.

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