As a pre-eminent provider of valuation services related to financial reporting, our professionals have a thorough understanding of the evolving environment and changing regulations in the areas of goodwill impairment testing and business combination accounting practices. Our analysis in these key areas results from a comprehensive base of knowledge of the applicable accounting rules, combined with the valuation expertise that lies at the core of our operations and our experience in assisting clients in manufacturing, the service sector, technology, energy, and hundreds of other industries. As a result, we can address the unique issues faced by our clients in their specific niche of the overall economy, while executing those elements shared by all impairment tests. Our services in this area include:

• Identifying reporting units and the implications of the overall reporting structure
• Assigning acquired assets and liabilities (including goodwill) to the proper reporting unit
• Determining the fair value of each reporting unit
• Computing the implied fair value of goodwill