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Valuation for Financial & Tax Reporting Valuation for Financial & Tax Reporting

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Valuation for Financial & Tax Reporting

We’re at the intersection of valuation and financial reporting to offer you the best of research analytics and real estate expertise.

Financial Reporting: Experience, Knowledge and Global Scalability

Cushman & Wakefield’s Financial Reporting group combines experience, property-specific knowledge and global scalability to provide you with timely and accurate financial reporting services. Our financial reporting practice model combines the best of research analytics and real estate consulting expertise to deliver robust valuation opinions in a timely manner, and help you discover what’s next to solve your most complex real estate issues.

We have one of the most tenured professional staffs in the industry, with experts who have public accounting and audit backgrounds, and diversified case experience covering many issues, legal jurisdictions and property types. Our teams have worked with public and private REITs, multinational corporations, private equity, pension funds and sovereign wealth funds—and we are experienced in forming and managing multi-disciplinary teams, from engagement inception through audit review. Our capabilities include:

U.S. GAAP Related Services

  • ASC 350: Intangibles—Goodwill
  • ASC 360: Property, Plant & Equipment
  • ASC 805: Business Combinations
  • ASC 820: Fair Value Measurements and Disclosures
  • ASC 840/842: Leases

IFRS Related Services

  • IFRS 3: Business Combinations
  • IFRS 5: Non-current Assets held for Sale and Discontinued Operations
  • IFRS 13: Fair Value Measurement
  • IAS 16: Property, Plant & Equipment
  • IAS 17: IFRS 17: Leases
  • IAS 36: Impairment of Assets
  • IAS 38: Intangible Assets
  • IAS 40: Investment Property
  • IAS 41: Agriculture

Other Services

  • Non-Traded REIT Valuations
  • FINRA Rule 2310 & NASD Rule 2340 Compliance
  • Agreed Upon Procedures (AUP)
  • Debt and Equity Valuation
  • FIRPTA valuations
  • Net Asset Value (NAV) Consulting
  • Partnership & Fractional Interest Valuations
  • Portfolio Valuation Management
  • Positive Assurance Opinions
  • REIT & Fund Valuations
  • Valuation Compliance Consulting
  • Valuations for Bankruptcy/Fresh Start Accounting

Meet the Team

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Jim Farrer

Executive Managing Director
Reading, United States


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Eric Garfield Los Angeles Valuation & Advisory
Eric Garfield

Executive Managing Director, Trusts & Estates
Los Angeles, United States


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John McMann Atlanta Valuation Machinery and Equipment
John McMann

Executive Director
Atlanta, United States


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James Oneil
James O'Neil

Vice Chair
United States of America


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jimmy cook
Jimmy Cook

Senior Director
Atlanta, United States


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David Huffman

Senior Director
Washington, United States


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Lee Dorf

Executive Director
United States of America


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Lister Rivera Miami Appraiser
Lister Rivera

Senior Director
Fort Lauderdale, United States


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Michael Henrickson

Executive Director
New York, United States


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Kyle Trainor

Senior Director
United States of America


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Shillah Arianna Feuerbacher

Executive Director
Chicago, United States


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David Koller Chicago V&A
David Koller

Managing Director
Chicago, United States


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Research • Valuation

Industrial / Logistics Investor Outlook

Examine the U.S. industrial markets, focusing on the macroeconomic and industry-specific factors shaping supply, demand, and investment performance.
Michael J. Schaeffer, MAI, FRICS • 10/13/2026
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Research • Valuation

U.S. Self Storage: Market Trends & Sector Outlook

The H1 2025 Cushman & Wakefield Valuation Index represents an aggregation of property data from approximately 520 properties throughout the U.S. valued by Cushman & Wakefield.
Tim Garey • 9/11/2025
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Article • Valuation

Why Cost Segregation Analysis Is a Critical Step When Constructing, Acquiring or Rehabbing

Building owners should make time for cost segregation analysis when acquiring, rehabbing or constructing a property. This service uncovers building components that are eligible for accelerated tax depreciation.
Jim Farrer • 8/2/2022

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