What We Do

Financial reporting services

DiFilippo Corporate Finance Group provides expert fair value opinions and a range of consulting services for financial reporting requirements.

Financial instruments

  • Preferred and common stock valuations for complex capital structures
  • Valuation of profit interests for LLCs
  • Derivatives, such as options and warrants
  • Market- and performance-based awards
  • Tranched financings
  • Assistance with stock compensation expense and financial statement disclosures

Business combinations, asset acquisitions, fresh start accounting

  • Purchase price allocations under ASC 805
  • Contingent consideration
  • Reorganizations out of bankruptcy or liquidations under ASC 852
  • Opening balance sheet purchase accounting
  • Drafting business combination disclosures for financial statements
  • Assist in determining asset acquisition versus business combination in a transaction

Goodwill and intangible asset impairment

We provide both qualitative and quantitative assessments of goodwill and intangible asset impairments in accordance with ASC 350 and 360.

Intellectual property valuations

Our experts provide valuations of trademarks, patents and other intellectual property.

Debt and equity accounting

We provide valuations on the fair value of debt, including convertible promissory notes, embedded derivatives and preferred equity agreements.

Other advisory services

DCF Group can support clients with a range of advisory services, including:

  • Assessing noncontrolling interest
  • Drafting of fair value disclosures for regulatory filings
  • Evaluating company fair value accounting policies
  • Responding to SEC comments
  • Consulting with regulators