Our firm has earned a reputation for professionalism, integrity, and responsiveness. Our practical approach to business and its operations has given us a unique edge in today's complex business environment.Our firm has earned a reputation for professionalism, integrity, and responsiveness. Our practical approach to business and its operations has
given us a unique edge in today's complex business environment.

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Rochester Business Alliance

Business Valuations

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Business valuations can be complex undertakings with different components and value drivers. Each valuation comes with a unique set of facts and circumstances. The parties relying on a valuation will have different perspectives -- a buyer may see an issue as a risk factor whereas a seller may see opportunity. Because of this, business valuation skill and expertise, general business experience and industry knowledge are important attributes necessary for a valuation professional to perform a credible business appraisal.

Davie Kaplan has Certified Public Accountants (CPA's) with business valuation credentials and many years of experience providing business valuation services. We provide reports in accordance with the American Institute of Certified Public Accountants (AICPA) Statement on Standards for Business Valuation Services. More importantly, our business valuation advisors can translate a complicated matter into a clear conclusion in a common sense manner and provide clarity for you, the business owner or outside professional advisor.

We work either as experts for the Court or with business owners, attorneys, bankers, insurance agents, mediators and others to appraise the value of a business interest for a variety of purposes:

  • Purchase, Sale or Merger of Business
  • Buy/Sell Agreement Provisions
  • Ownership Transactions - Shareholder Buyout or Issuance of New Shares
  • Stock Option Issuance and Exercise
  • Ownership Transition Planning
  • Gift and Estate Taxes
  • Matrimonial Proceedings
  • Retirement Planning
  • Dissenting Shareholder Suits
  • Employee Stock Ownership Plans (ESOP)
  • Financial Accounting under Generally Accepted Accounting Principles (GAAP) 
      • Goodwill & Intangible Asset Value Determinations under FASB ASC Topic 805
      • Goodwill Impairment Testing under FASB ASC Topic 350
      • Fair Value Measurements under FASB ASC Topic 820
  • Bank & Other Financing Needs Including SBA Lending
  • Business Interruption & Damage Computations

How Can Davie Kaplan Help You With Your Valuation Needs?

We understand that valuing a business is an extremely important and sensitive issue. Not only are we valuing a business; often we are valuing the result of many years of determination and hard work. We could be valuing a business so that a 2nd or 3rd generation can take the reins after payment of estate taxes or providing the information necessary to enable a divorce proceeding to move forward.

The purpose of the business valuation and the standard of value directly impact the valuation approaches, methods used and the ultimate valuation amount. Understanding this, we work with you from the start to ensure we are valuing the correct business interest under the proper standard of value.

Levels of Service

We are members of the American Institute of Certified Public Accountants (AICPA) which issues standards for Business Valuations. The AICPA recently issued Statement on Standards for Valuation Services (SSVS #1) dictating what levels of valuation services may be provided:

  • Conclusion of Value (Detailed Report) - This is the highest level of valuation services offered. The valuation analyst uses their experience and knowledge in formulating the appropriate valuation methods. A detailed report is provided to the client that conveys the conclusion of value amount and the valuation approaches and methods used.
  • Conclusion of Value (Summary Report) - This is the middle level of valuation services offered. The results of the valuation engagement are not different than a detailed report valuation engagement - the work performed in arriving at the valuation conclusion amount is the same. However, the reporting of the valuation engagement is less comprehensive than a detailed report.
  • Calculation of Value - This is the lowest level of valuation services we may provide. The engagement is a valuation calculation where the valuation analyst and client agree beforehand on the valuation method to be used. A report is provided giving the client a summary of the valuation calculation result.

We welcome the opportunity to service your business valuation needs and we are committed to providing the most proactive and reliable valuations possible. Please contact us should you wish to utilize our expertise in this area.

For more information, contact