Financial Reporting and Purchase Price
Allocation

Understanding the true value of your capital assets is critical at every stage of a transaction. Whether you require Technical Due Diligence or valuations before a deal completes, or independent assessment post-completion, our expertise ensures accurate and compliant asset values under IFRS and UK/US GAAP.

With a clear view of asset worth, we help you navigate financial reporting requirements and purchase price allocation with confidence and precision.

KEY AREAS WE SUPPORT

Our work enables management teams, advisors and stakeholders to assess capital assets, preserve value, and meet the demands of financial reporting and corporate restructuring. From identifying underutilised assets to preparing for potential sale or refinancing, we help unlock opportunities and support stability in uncertain times.

Why Asset Valuations Matter

Allocate purchase prices between tangible assets, intangibles and goodwill (Purchase Price Allocation)
Provide accurate valuations for both owned and leased capital assets
Identify surplus assets and areas of underutilised capacity
Improve financial stability through alternative funding models
Review and adjust inventory levels in line with operational needs
Support scenario planning for restructuring strategies
Maximise sales value through effective asset marketing
Ensure compliance with IFRS and UK/US GAAP accounting standards

Benefits of Early Action

Preserve asset value through proactive decision-making
Gain more time for negotiations, improving potential outcomes
Achieve better results through informed restructuring strategies

Support for Financial Reporting

Align valuations with IFRS 13 (fair value measurement)
Comply with IFRS 3 (business combinations)
Meet requirements under IAS 2 and IAS 16 (inventory and fixed asset valuations)
Report in line with UK FRS 102 (Sections 11 and 17)

Market Insight and Restructuring Support

Enable refinancing to strengthen working capital and liquidity
Support strategic decisions to rationalise, restructure or sell
Generate cash flow by unlocking value from surplus assets

Who we work with

Financial Reporting and Purchase Price Allocation

WHY HICKMAN SHEARER

We bring clarity, accuracy and independent insight to financial reporting and restructuring. With deep expertise in capital asset valuation and a proven record of supporting businesses in transition, we help unlock value and reduce risk.

Our strengths include:

Precise, reliable valuations accepted by lenders, auditors and restructuring professionals
Comprehensive market analysis to guide financial strategy and operational change
Impartial technical advice to support planning, negotiations and compliance
Experience across a wide range of industries, asset types and restructuring scenarios
A team of highly qualified professionals working to globally recognised standards
Regulated by the Royal Institution of Chartered Surveyors (RICS), ensuring integrity and trust

Whether your priority is financial compliance, restructuring, or recovering value from assets, we provide the expertise and assurance needed to support a stable and profitable future.