Nikolay Karatanev has over 10 years of experience in valuation of
businesses and intangible assets for litigation, financial reporting and tax
purposes. He holds the Accredited Senior Appraiser (ASA) designation and
has experience across a variety of industries including retail, healthcare,
pharmaceuticals, telecom, manufacturing, financial services and others. He
has performed goodwill impairment analysis and purchase price allocations
involving a variety of intangible assets, such as customer relationships,
trade names and trademarks, proprietary technology, assembled workforce
and others.
Prior to joining Andersen, Nikolay was a Senior Analyst in the Transaction
Advisory Services Practice of EY, specializing in business and intangible
asset valuation. Prior to that, Nikolay was a Consulting Associate in the
Financial Markets Practice of Charles River Associates specializing in
financial analysis and valuation of businesses for litigation purposes.
Services provided on recent engagements include:
• Purchase price allocations and impairment analyses related to FASB
Accounting Standards Codification (“ASC”) 805, ASC 350, including
preparation of responses related to comments from Big Four and midtier
accounting firms
• Review of valuation analyses performed by Big Four, mid-tier, and
boutique appraisal firms for financial reporting purposes
• Financial analysis to assist with business planning, acquisitions, and
litigation
• Valuation analyses of common equity of companies with complex capital
structures including preferred stock, stock options, warrants, profits
interest, simple agreements for future equity (SAFEs) for tax planning
and reporting purposes to comply with Sec. 409A of the Internal
Revenue Code and FASB ASC 718
• Valuations performed for estate and gift tax reporting purposes
• Analyses related to determining market yield of newly issued preferred
stock
• Analysis and estimation of incremental borrowing rate for FASB ASC
842 purposes
• Valuation of convertible debt in accordance with FASB ASC 815