Purchase Price Allocations
The McLean Group’s Valuation Advisory practice performs purchase price allocations for business combination events in accordance with ASC 805 under U.S. Generally Accepted Accounting Principles. Given the intricacies and dynamic nature of accounting guidance and regulations, keeping up with ever-changing financial reporting standards can be quite a challenge. Some of the unique intricacies with purchase price allocations include:
- Fair Value analysis of contingent consideration (e.g. earnouts)
- Fair Value analysis of rollover equity (especially if a strategic buyer acquisition and/or multiple classes of equity in post-transaction capitalization table)
- Analysis of Fair Value considerations for seller notes as purchase consideration
- Impact of election of the private company accounting alternative
- Fair Value analysis of deferred revenue
- Analysis of any above/below market operating leases
Team Leaders
Ryan Berry
Ryan Berry is a Managing Director at The McLean Group and heads up the firm’s Valuation Advisory practice. Ryan has over 20 years of financial and accounting experience and has performed and overseen thousands of valuation engagements. During the course of his career, he has advised clients on valuations leading up to their IPO, provided fairness and solvency opinions for M&A transactions and recapitalizations, and worked with clients and their auditors on valuations for financial reporting purposes such as purchase price allocations, impairment testing, and complex security valuations. Ryan has also written and contributed to numerous articles on valuation topics and spoken at various conferences and webinars.
Ryan started his career as a financial analyst at Booz Allen Hamilton. While at Booz, Ryan maintained a TS/SCI clearance and worked in both the DoD and Intelligence Agency divisions where he provided financial and operational support to program managers overseeing several mission critical contracts.
Ryan earned a BA in Economics with a minor in Technology, Management, and Policy from the University of Virginia. He also received an MBA from Johns Hopkins University’s Carey School of Business. He’s a CPA accredited in business valuation through the American Institute of Certified Public Accountants.
Professional Credentials
- Certified Public Accountant (Virginia)
- Accredited in Business Valuation (ABV) through the AICPA
Ryan Berry
Managing Director
Valuation Advisory
Representative Engagements
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