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Business Valuations Accounting Standards

Opportune LLP

Business Combinations vs Asset Acquisitions ...

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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

Opportune LLP

Valuation Differences Between Business Combinations and Asset Acquisitions

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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

Sullivan & Worcester

SEC Proposes New Valuation Rule under the 1940 Act

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On April 21, 2020, the Securities and Exchange Commission ("SEC") proposed new rule 2a-5 ("Proposed Rule") under the Investment Company Act of 1940, as amended ("1940 Act") addressing valuation practices and the board of...more

Carlton Fields

Under the Microscope: Dissecting Errors to Evaluate RWI Damage Claims

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After an M&A transaction, a buyer may discover certain misrepresentations as to the target company’s historical reserves. These misrepresentations often result in a RWI claim by the acquiring company. In these cases, it is...more

Opportune LLP

Contingent Consideration: Valuing & Reporting These Two-Way Hedges for Oil & Gas Acquisitions

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Bid-ask spreads have recently been a sticking point in oil and gas deals. Sellers may feel optimistic on commodity prices or future asset performance, but buyers may be cautious, or even pessimistic, on these points. One...more

Stinson LLP

What Effect Will the New Revenue Recognition Standard Have on M&A?

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The Financial Accounting Standards Board's new revenue recognition standard is expected to have wide-ranging effects on M&A transactions. The new revenue recognition standard under GAAP will be applicable to public companies...more

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