Incorporating ASC 805 (SFAS 141(R)) into the Due Diligence Process
Christopher J. Evans, FACHE, CMPE
Chris Mellen, ASA, MCBA, CVA, ICVS, ABAR, CM&AA, MBA
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 ...