Gloves are locked and loaded. We’re ready to serve you with the following valuation issues.


Purchase Price Allocations

ASC 805, IFRS 3, and IAS 38

  • Valuation of acquired intangible assets and goodwill
  • Valuation of acquired inventory, PP&E, and (un)favorable leasehold interests
  • Calculation of contingent consideration and earn outs
  • Estimation of remaining useful lives

409A & Share-Based Payments

IRC 409A, ASC 718, and IFRS 2

  • Valuation of common stock for employee stock option grants
  • Valuation of market-based performance share awards (PSU)
  • Total shareholder returns (TSR) and pay versus performance (PvP)
  • Valuation of profit interest units (PIU)

Convertible Debt Instruments

ASC 470 and ASC 815

  • Valuation of convertible debt and individual conversion features
  • Bifurcation of embedded derivatives
  • Estimation of effective yields
  • Synthetic credit ratings
  • Monte Carlo simulations to estimate fair value and conversion timing

Portfolio Companies

ASC 820 and IFRS 13

  • Valuation of illiquid, private investments ranging from seed stage to Unicorns
  • Mark-to-market of portfolio securities
  • Creation of valuation policies

Goodwill Impairment

ASC 350, IFRS 3, and IAS 36

  • Valuation of reporting units
  • Step 0 qualitative testing
  • Step 1 and Step 2 quantitative testing
  • Estimating appropriate control premiums

Intangible Asset Impairment

ASC 360, IFRS 3, and IAS 26

  • Valuation of intangible assets
  • Testing for potential impairment at triggering events
  • Assistance with asset groupings
  • Disposal of long-lived assets

Intellectual Property

  • Valuation of copyrights, patents, and unpatented know-how
  • Valuation of trademarks, trade names, and domain names
  • Valuation of clinical stage molecules and compounds


  • Valuation of derivatives, warrants, and options
  • Calculations using Black-Scholes-Merton models and Monte Carlo simulations
  • Bifurcation of embedded derivatives

Other Services

  • Lease accounting incremental borrow rates (IBR) under ASC 842
  • Fresh-start accounting
  • Valuation of non-compete agreements
  • Valuation of settlement agreements



  • Restructurings & reorganizations
  • Joint venture formations
  • Like-kind exchanges (§1031)
  • NOL limitations & built-in gains (§382/384)
  • Asset valuations (§338/1060)


  • Estate & gift tax valuations
  • Family limited partnerships (FLPs)
  • Discount studies for lack of control and marketability
  • IP donations and charitable stock contributions (§170)


  • Common stock valuations for option grants (§409A)
  • Allocation of intangible assets and goodwill to legal entities
  • ESOPs
  • Worthless stock deductions (§165)


Commercial Litigation

  • Business and contract disputes
  • Purchase price disputes
  • Trade secret misappropriation
  • IP litigation settlements

Shareholder Disputes

  • Dissenting shareholder litigation
  • Post-merger and acquisition disputes
  • Triggered buy/sell agreements
  • Marital dissolutions

Bankruptcy & Other

  • Fresh-start accounting
  • Liquidation of assets
  • Royalty rate analyses
  • SEC and IRS matters

Let's Talk.

VIO would be thrilled to speak with you about your business valuation needs.