What this service is
RwE Growth Partners provides valuation analysis for financial reporting under IFRS and ASPE. All engagements are managed by Richard W. Evans and built to support the company's financial close and audit review.
We work directly with finance teams and the company's auditors. Documentation is structured for audit-review standards and reflects the methodology, inputs, and sensitivities the engagement requires.
We do not provide audit services. Engagements are coordinated with the company's auditors but our work product is independent.
When clients engage RwE
Purchase price allocations after a transaction
IFRS 3 / ASPE 1582 PPA work allocating consideration across acquired identifiable tangible and intangible assets, assumed liabilities, and resulting goodwill. Output is built to satisfy the auditor's review of the post-acquisition opening balance sheet.Goodwill and asset impairment testing
Annual or triggering-event impairment tests for goodwill, indefinite-life intangibles, and individual long-lived assets. Cash-generating-unit identification, recoverable-amount calculation, and sensitivity work are documented to audit standards.Share-based compensation valuations
Black-Scholes, binomial-lattice, and Monte-Carlo valuations of stock options, warrants, restricted share units, performance share units, and other equity-linked instruments. Inputs are sourced from defensible market data and disclosed in the workpapers.Complex securities and instruments
Convertible debt, preferred shares with embedded features, contingent consideration, and other instruments where the financial-reporting fair value requires bespoke modelling.Valuation of intangible assets
Customer relationships, technology, brand, IP, and assembled-workforce intangibles — typically using relief-from-royalty, multi-period excess earnings, or replacement-cost methodologies appropriate to the asset.
What we deliver
Purchase price allocation analysis
IFRS 3 / ASPE 1582 aligned analysis of acquired assets and assumed liabilities.Impairment testing analysis
Goodwill and asset impairment models with documented assumptions.Share-based compensation valuations
Option, warrant, and performance-based instrument valuations.Audit-ready workpapers
Engagement-file documentation aligned with auditor review expectations.Methodology memos and reconciliation schedules
Stand-alone memos walking through the chosen methods plus reconciliations of cross-approach indications, prepared for auditor and reviewer scrutiny.
How we work
Confidential intake
Scoping conversation aligned with the financial reporting requirement.
Scoping and proposal
Written proposal with scope, timeline, and deliverables matched to audit dates.
Information request
Defined information request issued early; coordinated with finance team and auditors.
Methodology and analysis
Application of recognised valuation methodologies to the reporting purpose.
Independent review and delivery
Internal review before workpapers and report are finalised and shared.
Credentials and approach
All engagements are managed by Richard W. Evans, who holds CBV and ASA credentials, with direct experience supporting financial reporting valuations under IFRS and ASPE. Workpapers are built to audit-review standards and final conclusions are subject to independent internal review.
Frequently asked questions
Do you work directly with our auditors?
Yes. Financial reporting valuations are routinely coordinated with the company's auditors. RwE works alongside the audit team but does not provide audit services itself.
What information will you need?
A defined information request is issued at the start of the engagement. It typically includes the relevant agreements, financial statements, internal forecasts and assumptions, and any documentation supporting the recognition or measurement event.
What standard of value applies?
The standard of value depends on the reporting requirement — fair value under IFRS or ASPE, or another standard where applicable. The standard is confirmed at scoping and reflected in the engagement letter.
How long does a financial reporting valuation take?
Timelines depend on the complexity of the analysis, the availability of information, and the audit cycle. RwE confirms a target timeline at scoping and aligns delivery to audit milestones.
Can you support an impairment test triggered mid-year?
Yes. Mid-year impairment indicators are common. Engagements can be scoped to support a triggering event with documentation aligned to the audit team's expectations.
Disclaimer
Disclaimer
Financial reporting valuations are prepared in coordination with the company's auditors. RwE does not provide audit services. Information on this page is general in nature and is not a valuation opinion or engagement deliverable.