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Business Valuations Acquisitions 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

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

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