Navigant’s healthcare valuation consulting expertise extends well beyond analyses for regulatory or tax compliance. We routinely provide valuations for our payer and provider healthcare clients to assist them in meeting financial reporting requirements. Our areas of expertise include, but are not limited to:
Asset valuations for purchase accounting (FASB ASC 805 and FASB 958-805): In connection with the change of control of a business, companies are required to record the assets and liabilities at fair value. We have valuation experts with experience valuing all assets and liabilities that may require a fair value analysis:
Goodwill impairment testing (FASB ASC 350): On at least an annual basis, FASB ASC 350 requires companies to consider whether goodwill and other indefinite lived assets may be impaired. We have experience assisting clients with performing their Step 1 and Step 2 impairment analyses, as well as qualitative assessments.
Impairment testing of long-lived assets (FASB ASC 360): Given a change in circumstances or other triggering event where the carrying value of long-lived assets may not be recoverable, FASB ASC 360 requires that the long-lived assets be tested for recoverability. We have experience assisting clients in performing long-lived asset impairment tests and different approaches needed in applying the recoverability criteria in Step 1 of the test and fair value in Step 2 of the test.
Share-based compensation (FASB ASC 718): FASB ASC 718 generally requires that the fair value of stock-based compensation be determined on the date of grant and recorded as an expense over the vesting period of the award. Stock-based compensation can include stock options, stock grants, profit interests, and stock appreciation rights. We have experience in assisting healthcare clients in determining the fair value of all types of stock-based. compensation. In addition, our professionals have experience with applying the sophisticated valuation models that may be needed to address complex capital structures and performance-based vesting.
Some of the benefits of choosing Navigant to perform your valuations for financial reporting include: