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
8/8/2024
/ Accounting Standards ,
Acquisitions ,
Asset Purchase Agreements ,
Asset Valuations ,
Business Assets ,
Business Valuations ,
Fair Market Value ,
Goodwill ,
IFRS ,
Look-Back Measurement Period ,
Mergers ,
Non-Controlling Interests ,
Valuation
Over the last several years, an acquiring company’s stock has become a more commonly used currency in upstream oil & gas merger and acquisition transactions. This trend can be attributed to its benefits, such as providing...more
3/22/2024
/ Acquisitions ,
Business Valuations ,
Commodities ,
Consideration ,
Cost Allocation ,
Fair Value Standard ,
Mergers ,
Oil & Gas ,
Stock Purchase Agreement ,
Stocks ,
Upstream Contracts
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
Here are five concepts to keep in mind when utilizing stock as a form of consideration in an oil and gas transaction....more
10/13/2021
/ Acquisitions ,
Business Valuations ,
Commodities ,
Consideration ,
Cost Allocation ,
Fair Value Standard ,
Mergers ,
Oil & Gas ,
Stock Purchase Agreement ,
Stocks ,
Upstream Contracts
Here are five things to remember when performing the valuation of shares of a closely held entity for gift and estate tax reporting...more
4/28/2021
/ Business Valuations ,
Closely Held Businesses ,
Estate Tax ,
Fair Market Value ,
Gift Tax ,
IRS ,
Revenue Rulings ,
Shareholders ,
Stocks ,
Tax Planning ,
Valuation
Now is the time for oil and gas companies emerging from Chapter 11 bankruptcy to adequately address their associated fresh-start reporting and valuations....more
The global and domestic financial markets have seen significant downward volatility over the past several weeks coming on the heels of continued uncertainty related to the spread of the coronavirus (COVID-19) worldwide. The...more
The concept of a reverse merger, in short, holds that a privately held company acquires a publicly traded company. In so doing, the private company can gain access to public equity markets without going through the lengthy...more