In Part I of this series we outlined the steps involved in appropriately considering the acquisition accounting and tax implications of a deal. Acquisition Accounting is typically complex and requires considerable skills, experience and effort to ensure robust and satisfactory outcomes. Further, the requirements of three key Accounting Standards need to be to be consideredContinue reading
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Part I: What’s the Value in a PPA? A Purchase Price Accounting (PPA) is the process of allocating the consideration paid in a business acquisition (“Business Combination”) to the assets acquired and liabilities assumed (including intangible assets). It provides a day one balance sheet for the acquirer, setting out the individual assets/liabilities that have beenContinue reading
While the stock exchanges of New York, Shanghai and Frankfurt may seem like a distant concern, even the smallest farmer in New Zealand should take an interest in a proposed series of mega-mergers that have the potential to reshape the global landscape of farming and food production. After more than a decade without any majorContinue reading