Duff & Phelps acquired Kroll in 2018 and unified under the Kroll brand in 2022.
Our professionals have an in-depth understanding of financial reporting valuation requirements pursuant to ASC 805, Business Combinations (ASC 805) and International Financial Reporting Standard 3: Business Combinations (IFRS 3), enabling us to offer practical insights into key issues of concern to clients, auditors and regulators.
ASC 805 and IFRS 3 are standards with a high degree of convergence, although certain differences between the two remain. Under both ASC 805 and IFRS 3, the purchase price of an acquisition is allocated to the identifiable assets acquired and liabilities assumed at fair value, with limited exceptions. The identifiable finite-lived assets are then depreciated/amortized over their remaining useful lives.
Kroll is the largest independent provider of business valuation services.
Our Business Modelling and Analytics team supports clients’ strategic decisions by providing robust quantitative solutions and delivering actionable insight from data.
Many securities issued in connection with share-based compensation or M&A transactions involve derivatives that require a valuation for financial reporting or tax purposes.
Valuation and accounting advice to assist companies in successfully emerging from bankruptcy.
Kroll is a leading provider of goodwill, intangible and long-lived asset impairment testing.
Kroll offers experience, reliability and transparency in the valuation of machinery and equipment for virtually every industry.
Kroll helps clients enhance fundamental company value by optimizing their transaction, investment, growth and operational strategies.