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Intangible Valuation and Impairment

SFAS 142 Goodwill and Other Intangible Assets requires a goodwill impairment study at least annually to test for whether impairment is necessary and the level of impairment to be recorded.

Well Positioned and Cost Effective

As a financial institution appraisal expert recognized by the FDIC, Federal Reserve and OTS, FinPro has appraised over $3.0 billion of bank and thrift IPOs.
FinPro has provided dozens of intangible impairment analyses for SEC reporting companies ranging in size from $500 million to $3.5 billion. The “big four” accounting firms and numerous regional accounting firms have reviewed and signed-off on FinPro’s appraisal methodology in conjunction with annual audits.

Comprehensive Approach

FinPro performs the analysis utilizing multiple methods:
  • Income Approach - Discounted cash earnings analysis;
  • Market Value Approach - Trading value analysis;
  • Acquisition Market Value Approach - Control value analysis;
  • Economic Value Added Analysis.
FinPro is uniquely positioned to provide goodwill and intangible impairment analysis in a thorough, cost effective manner.