Incorporating ASC 805 (SFAS 141(R)) into the Due Diligence Process

Business Valuation UpdateVol. 16 No. 12
December 2010
Christopher J. Evans, FACHE, CMPE
Chris Mellen, ASA, MCBA, CVA, ICVS, ABAR, CM&AA, MBA

Summary

Given the increasing pervasiveness of fair value accounting, an indication of its impact on the acquirer following a transaction may be beneficial to the due diligence process. This will provide an understanding of potential earnings accretion or dilution ...