About Bat
Bat Gongor, CPA, is a Senior Manager in the valuation practice at ASL, with over a decade of experience. He specializes in valuing closely held businesses, business interests, intangible assets, intellectual property, debt instruments and derivatives, including stock options and option-embedded securities. Bat’s valuation work spans diverse industries and supports a variety of purposes, including mergers and acquisitions, financial reporting, litigation support, strategic planning and tax planning and compliance.
Throughout his career, Bat has performed hundreds of valuations for private and public companies in the U.S. and internationally. He has extensive expertise in purchase price allocations and impairment analyses under ASC 805 and ASC 350, common stock valuations for tax and financial reporting, and compliance with Section 409A of the Internal Revenue Code and ASC 718. He also provides valuation services for estate and gift tax reporting, employee stock ownership plans, charitable contributions, private equity, venture capital and hedge fund carried and capital interests. Additionally, Bat performs valuations of complex financial instruments, including stock options, debt instruments, convertible notes and other equity investments and delivers financial analysis to support business planning, acquisitions and litigation matters.
Bat holds a Master of Business Administration (MBA) with an emphasis in finance from California State East Bay and is a candidate for the Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers.
Outside of work, Bat enjoys spending time with family and friends, traveling, training and racing horses, and playing sports.
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