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.