Financial Reporting & Compliance
Our clients represent a complex landscape that contains both U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) accounting provisions, which require some measurement of fair value. The valuations our team provides will give you confidence in your next business move.
- Business & Portfolio Company Valuations
- Purchase Price Allocations (ASC 805/IFRS 3)
- Intangible Assets
- Real Estate
- Contingent Consideration (Earnouts)
- Rollover Equity
- Inventory & Deferred Revenue
- Fair Value Measurements and Disclosures (ASC 820/IFRS 13)
- Goodwill or Indefinite Lived Intangible Impairment (ASC 350/IAS 36)
- Long-Lived Asset Impairment (ASC 360/IFRS 36)
- Stock Compensation (ASC 718/IFRS 2)
- Incremental Borrowing Rates (ASC 842/IFRS 16)
- Derivative Financial Instruments (ASC 815/IFRS 9)
Portfolio Valuation Services
Our team values a wide variety of illiquid investments to determine and report alternative investments’ performance, which is often required for financial reporting and tax compliance.
Private Debt
- Private Debt Funds
- Public & Private Business Development Companies (BDCs)
Private Equity
- Private Equity Funds
- Special Purpose Acquisition Companies (SPACs)
- Family Offices
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Venture Capital
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Complex Securities
- Mezzanine Debt
- Convertible Notes
- Equity Investments in Complex Equity Structures
- Options & Warrants
M&A Consulting
Whether buying or selling, understanding the value drivers of the business is key. Our professionals utilize valuation and industry knowledge, along with proprietary databases, to help clients understand these value drivers.
- Calculations of Value
- Financial Modeling
- Business Entities Entering Buy-Sell Agreements
- Due Diligence & Transaction Support
- Section 382 Ownership Change
Real Estate Valuations
Our dedicated team of highly qualified, experienced professionals focus on real estate consulting, valuations and appraisals of operating businesses, holding companies and funds, syndicators, fractional ownership interests and purchase price allocations.
Cherry Bekaert’s Valuation Services practice can assist with a full range of real estate valuation solutions under the following specific driving purpose:
Financial Reporting
- Lease Valuation & Consultation Under ASC 840 / ASC 842
- Purchase Price Allocations (ASC 805)
- Real Estate Operating Businesses: Construction, Development, Asset Management & Property Management Companies
- At the Subject Real Estate Property Level
- At the Holding Company Fund & Syndicator Level
- Portfolio Acquisitions
- Intangible Assets
- Portfolio Valuations
- Impairment Studies (ASC 350 / ASC 360)
- Debt & Equity Positions
- Mortgage-Backed Securities & Mortgage Servicing Rights (ASC 860)
- Appraisal Review & Consultation
Strategic Financing Services
Our team provides valuations for low-income housing tax credit (LIHTC) and new market tax credit (NMTC) structures and deals.
We have conducted and consulted on hundreds of valuations of fractional ownership interests in upper- and lower-tier real estate holding companies and funds owning, managing and operating NMTCs deals and affordable housing LIHTC properties.
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Private Equity Services
- Preferred Stock, Promote & Carried Interests
- Debt & Equity Positions
- Acquisitions & Portfolio Analysis
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Consulting Services
- Limited & General Partner Ownership Interests
- CLOs
- Benchmarking Analysis
- Market Studies
- Buy & Sell Agreements
Tax Compliance
When a proof of valuation is required for certain tax regulations, let our team of valuation specialists guide you forward in the development of a strategy and analysis.
- 409A Valuations
- International Tax
- Tax Restructuring Valuations
- Valuation of Non-Compete Agreements (280G)
- Purchase Price Allocation for Tax Purposes
- Estates & Trusts
- Charitable Contributions
- Structuring & Restructuring
- Forgiveness of Debt
- Call or Put Options Upon End of Compliance Period in LIHTCs and NMTCs Deals
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Forensic & Dispute Advisory Services
Our team collaborates with our Forensic & Dispute Advisory practice to provide a full spectrum of consulting and litigation support services involving valuation and business damages. Our services may involve multiples stages of the litigation process, including pre-litigation consulting to settle a dispute, and can continue throughout the discovery, deposition, trial preparation and trial processes.
- Arbitration
- Business Valuation
- Claims & Disputes
- Domestic & International Arbitration
- Economic Damages
- Financial Damages
- Lost Profits
- Shareholder Disputes
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Structured Credit & Securitized Assets
- BSL CLO, MM CLO, Private Credit CLO, CRE CLO
- Credit Risk Retention Valuation Disclosure
- CLO Warehouse
- Rated Feeder Funds
- ABS, CMBS , RMBS
- Bespoke & Bilateral Structured Deals
