When negotiating an aquisition and structuring a business purchase agreement there are a variety of important financial reporting and accounting considerations. Think of the transaction structure, valuation, post-deal integration of the acquired business, transaction-related accounting issues and compliance with laws and regulations. Mergers, aquisitions or the sale of a division many times result in complex accounting issues.
Examples of such issues that occur during pre- & post-deal reporting are:
- carve-out of activities, including composing the carve-out of financial statements;
- assessing the impact on financial reporting when part of the activities are strucutred in a joint venture;
- assessing the impact of different accounting standards between the target and a (potential) buyer;
- purchase price allocation;
- ad hoc deal related accounting advice.
