The classification of a transaction as either a business combination or an asset acquisition for financial reporting purposes has recently received greater attention. The differences between the two types of transactions can...more
8/8/2024
/ Accounting Standards ,
Acquisitions ,
Asset Purchase Agreements ,
Asset Valuations ,
Business Assets ,
Business Valuations ,
Fair Market Value ,
Goodwill ,
IFRS ,
Look-Back Measurement Period ,
Mergers ,
Non-Controlling Interests ,
Valuation
Over the last several years, an acquiring company’s stock has become a more commonly used currency in upstream oil & gas merger and acquisition transactions. This trend can be attributed to its benefits, such as providing...more
3/22/2024
/ Acquisitions ,
Business Valuations ,
Commodities ,
Consideration ,
Cost Allocation ,
Fair Value Standard ,
Mergers ,
Oil & Gas ,
Stock Purchase Agreement ,
Stocks ,
Upstream Contracts
The decision of whether to classify a transaction as either a business combination or an asset acquisition has recently received greater attention. This article will not explore accounting-based pronouncements or the...more
Here are five concepts to keep in mind when utilizing stock as a form of consideration in an oil and gas transaction....more
10/13/2021
/ Acquisitions ,
Business Valuations ,
Commodities ,
Consideration ,
Cost Allocation ,
Fair Value Standard ,
Mergers ,
Oil & Gas ,
Stock Purchase Agreement ,
Stocks ,
Upstream Contracts