Avoiding pitfalls in business combinations

Avoiding pitfalls in business combinations: Common pitfalls in oil and gas reserve valuations

With corporate and bolt-on acquisitions back in the forefront in the oil and gas sector, we revisit issues that frequently arise in upstream valuations for business combinations.

Avoiding Pitfalls in Business Combinations: Determining if a Not-For-Profit Combination Qualifies for Merger Accounting

This document provides a brief overview of the factors to consider when determining if a combination should be accounted for as a merger or as an acquisition.

Avoiding Pitfalls in Business Combinations: Common Valuation Issues with Fresh Start Accounting

From a valuation perspective, it would appear that there is little difference between fresh start accounting and a traditional business combination. However, in reality, the process can be very different. This document provides a brief overview of factors to consider when performing a valuation for fresh start accounting purposes.

Avoiding Pitfalls in Business Combinations: Finding from PCAOB Inspections

Over the past decade, audit quality issues have been identified by Public Company Accounting Oversight Board (PCAOB) inspections. In this document, we summarize common areas of deficiency identified in PCAOB Part I comments pertaining to fair value measurements for business combinations.

Avoiding Pitfalls in Business Combinations: Five Common Challenges

With the increasing volume of merger and acquisitions in recent months, it’s important to be reminded of common issues that can arise when accounting for business combinations. Included in this report are five common pitfalls to avoid when performing a purchase price allocation under ASC 805.