Engagement summary
Valuation context
enviolo engaged Rivers & Moorehead for independent valuation support under the standard(s) listed above. The engagement provides valuation analyses, supporting models, and written deliverables intended to assist the company and its external auditors with financial reporting under U.S. GAAP and IFRS.
Valuation scope
- IFRS 3 business combination purchase price allocation (IFRS equivalent of ASC 805) – identification and fair value measurement of acquired identifiable intangibles, tangibles, and assumed liabilities; contingent consideration at fair value with subsequent re-measurement through P&L; non-controlling interest measurement; goodwill or bargain-purchase-gain determination.