Financial Reporting Services
The current environment is marked by a movement from historical cost to fair value accounting with an attendant increase in the complexity of accounting measurements. Mercer Capital’s professionals possess a knowledge of relevant accounting pronouncements and have expertise in valuation techniques appropriate for financial statement reporting. For financial reporting compliance, Mercer Capital actively provides valuation services regarding:
- Company securities issued in specific transactions
- Customer relationships, including depository relationships (also referred to as core deposit intangible assets)
- Non-competition and employment agreements
- Preferred stock, trust preferred securities and other non-equity instruments
- Other unique contractual or separable intangibles recorded under ASC 805 (formerly SFAS 141R)
- Mark-to-market analysis of loan and deposit portfolios
- Impairment tests regarding goodwill and other intangible assets
- Equity or equity-linked instruments issued as compensation
- Restricted stock
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