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Valuation

Purchase price allocation — ASC 805

Business-combination accounting, opening balance sheet support, and fair-value measurement for acquired assets, liabilities, and consideration.

Deliverables

  • Intangible asset identification
  • Income, market, and cost approaches
  • Contingent consideration valuation
  • Opening balance sheet walk-across
  • Measurement-period and audit support

Relevant frameworks

  • ASC 805 business combinations
  • ASC 820 fair value measurement
  • IFRS 3 business combinations
  • SEC reporting considerations

When CFOs call us

  • Acquisition closing within 90 days
  • Opening balance sheet support
  • Measurement-period adjustments
  • Carve-out or platform acquisition

Purchase price allocation — ASC 805

We support purchase accounting from signing through the measurement period, helping management identify acquired assets and assumed liabilities, measure fair value, and prepare an opening balance sheet that can withstand audit review.

Our work covers tangible assets, identifiable intangible assets, deferred revenue, leases, contingent consideration, non-controlling interests, and the documentation needed to connect transaction records to the final accounting entries.

Where we help

  • ASC 805 business-combination accounting and measurement-period support
  • Identification and valuation of customer relationships, trade names, technology, backlog, and other intangible assets
  • Opening balance sheet walk-across, post-close accounting entries, and auditor support
  • Contingent consideration, earn-outs, rollover equity, and complex consideration structures
  • Coordination with management, sponsors, counsel, transaction teams, and external auditors
Related client work

Representative case studies.

ASC 805 Transaction Accounting

Offerpad

iBuyer / Residential Real Estate Tech Public Company

Rivers & Moorehead has supported Offerpad through public-company transaction accounting, in-substance vesting analysis for rollover equity, equity award replacement under ASC 805 and ASC 718, embedded derivative analysis under ASC 815, and ongoing SEC-reporting support. R&M continues to advise on freestanding financial instruments and mezzanine equity classification.

View case
Serial Acquisitions

GPS Insight

Fleet Management Technology PE-Backed

R&M prepared ASC 805 purchase accounting for multiple GPS Insight acquisitions, ASC 606 revenue recognition and COGS analyses, goodwill reporting-unit determination, and annual financial-statement preparation.

View case
ASC 805 Purchase Accounting

Goettl Air Conditioning

Residential HVAC Services PE-Backed

R&M prepared ASC 805 purchase accounting memos for tuck-in acquisitions and authored ASC 842 lease modification analyses addressing reassessments, terminations, and extensions across the service-territory facility portfolio.

View case
ASC 805 Serial M&A

Qoros Health

Healthcare Management Platform PE-Backed

R&M provides comprehensive technical-accounting support spanning ASC 805 serial-acquisition purchase accounting, intercompany / consolidation process assessment, ASC 606 revenue recognition, ASC 718 stock-comp, ASC 326 CECL adoption, and financing transaction analyses.

View case
FAQ

Common questions.

What does Purchase price allocation — ASC 805 include?

The scope is tailored to the matter. Common deliverables include intangible asset identification, income, market, and cost approaches, contingent consideration valuation, opening balance sheet walk-across, and measurement-period and audit support.

When should a finance team call Rivers & Moorehead for Purchase price allocation — ASC 805?

Teams typically reach out when they need support with acquisition closing within 90 days, opening balance sheet support, measurement-period adjustments, and carve-out or platform acquisition.

What standards or frameworks does this work consider?

Depending on the facts, the work may consider ASC 805 business combinations, ASC 820 fair value measurement, IFRS 3 business combinations, and SEC reporting considerations.

Does Rivers & Moorehead provide audit or tax services?

No. Rivers & Moorehead is not a certified public accounting firm and does not provide attest, audit, review, compilation, or tax services. The firm works alongside management and external advisors on accounting advisory and valuation consulting matters.

Engage

Ready to scope purchase price allocation — ASC 805 support?

We respond within the business day. The first conversation is always with a partner — not a BD team.

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