Scope sheet
finbryn.com
Credit loss and fair value
Fair value measurement and disclosure support under ASC 820 and IFRS 13
Finbryn provides fair value measurement support for controllers who hold investments, earnouts or contingent consideration at fair value, preparing the ASC 820 hierarchy classification, valuation memo and disclosure schedules (IFRS 13, issued May 2011, defines the same exit price; checked 2026-10-16). Management owns the conclusion; Finbryn issues no valuation opinion.
What is included
- Inventory of items measured at fair value, recurring and nonrecurring
- Hierarchy classification with the lowest significant input identified
- Valuation technique and inputs memo for each Level 2 and Level 3 item
- Transfers and purchases schedule for the nonpublic-entity Level 3 disclosure
- Draft ASC 820 and IFRS 13 disclosure tables for management to review
The process
- 1.
Build the fair value inventory
We list every balance that is recurring or nonrecurring at fair value, with the standard that requires it and the amount on the trial balance.
- 2.
Classify each item
The inputs behind each measurement are listed, the lowest significant input is named and the hierarchy level is concluded.
- 3.
Document techniques and inputs
A short memo per Level 2 and Level 3 item covers the approach, the inputs and their sources, and any change in technique.
- 4.
Reconcile outside appraisals
Third-party valuation reports are tied to the ledger and the disclosure schedule, with open points sent back to the company.
- 5.
Draft the disclosures
The hierarchy table, Level 3 transfers and purchases schedule and narrative items, for the framework that applies.
- 6.
Roll forward
Next period's schedule starts from this one, so the movement can be traced rather than rebuilt.
Software
Microsoft Excel, Python, NetSuite
Pricing
Scoped per engagement from the number of fair value items, the reporting frameworks involved and whether outside appraisals need reconciling. It runs separately from the monthly tiers on the /us/pricing rate card, and the fee is confirmed in writing before work starts.
Finbryn is a brand of Northlane Solutions Inc., a Delaware corporation.
Reviewed October 2026