Regulatory Updates

Why It Matters

Valuation is often performed within a regulatory context—financial reporting, tax, fairness opinions, or dispute environments where standards of documentation and consistency are critical. We translate changes in rules and expectations into practical implications for valuation work.

Areas We Monitor

• Financial reporting: Fair value measurement, business combinations, impairment, and disclosure expectations
• Tax: Policy changes, transfer pricing considerations, and valuation-driven planning
• Capital markets: SEC/PCAOB focus areas impacting audit readiness and valuation support
• Compliance: Documentation standards, internal controls, and governance expectations

Common Valuation Impacts

• Updated requirements for inputs, calibration, and sensitivity analysis
• Greater scrutiny of management forecasts and consistency across uses
• Higher expectations for market participant rationale and support for assumptions
• Enhanced disclosure quality, including Level 3 measurements and key judgments

How We Help

We align valuation approaches with the purpose and governing standards, emphasizing clear reasoning and complete support to reduce friction with auditors, regulators, and counterparties.