Fair Value Analysis

The SFAS 157 fair value valuation measurement standard combined with follow-up guidance memorandums provide clarity to the valuation requirements underlying certain FASB accounting standards that require asset and (sometimes liability) fair value estimates.  The most common applications of the SFAS 157 fair value measurement standards are in connection with the following corporate transactions in which their accounting treatment requires independent third-party fair valuation analysis of assets and liabilities:  

                SFAS 141 - Purchase Price Allocation (merger and acquisition value basis)

                SFAS 142 - Goodwill and Asset Impairment (review of previously acquired assets)

                SFAS 123R - Deferred Stock Compensation (Stock Options and Restricted Stock)

Role of Paragon in SFAS 141,142,123R

Paragon offers considerable expertise and experience in the fair valuation of corporate assets and liabilities in the forgoing FASB statements that address fair value requirements for certain common corporate transactions and stock issuances.