Sec Reporting: Valuation & Compensation Services

SP&H offers the following services for public companies' SEC reporting requirements:

Valuation of Stock Options for Compensation Expense Reporting 

SP&H provides reports following FASB ASC Topic 718 for stock options and related compensation expense reporting.

Purchase Price Allocation (PPA) Valuations

PPAs are required under FASB ASC Topic 805. After a merger or acquisition, PPA valuations are performed on acquired tangible and separately recognizable intangible assets.

Goodwill and Intangible Asset Impairment Analysis

Under FASB ASC Topic 350, goodwill and other intangible assets impairment testing must be performed at the end of the fiscal year or sooner if an event occurs that makes impairment likely.

Valuation of Derivative Instruments under FASB ASC Topic 815-15-20

Derivative instruments are measured at fair value each reporting period with changes in fair value reported in earnings.

SEC Disclosure Requirements - Officer Compensation

SP&H provides primary executive officer (PEO) and named executive officers (NEOs) pay versus performance analyses under Item 402(v) of Regulation S-K.