The fair value standards and applications are constantly evolving. Valuations are increasingly being scrutinized by ownership, boards, auditors, and regulatory bodies. Independent fair valuations are often required in order to navigate through this increasing scrutiny and ultimately to obtain audited financial statements. The KNAV team is well-versed in the accounting requirements underlying the need for financial valuations. We also understand the intricacies and implications associated with the various accounting pronouncements underlying the need for detailed and documented value conclusions.