News & Analysis as of

Financial Statements Insurance Claims

J.S. Held

Gross Profit Calculation Challenges in Business Interruption Insurance After UAE Floods and COVID-19

J.S. Held on

Often, forensic accountants face practical challenges when calculating business interruption (BI) losses. These issues have been highlighted by recent claims following COVID-19 and the 2024 storm in the UAE which caused...more

Latham & Watkins LLP

Avoiding Buyer’s Remorse in M&A Deals

Latham & Watkins LLP on

Changing market dynamics have led buyers to assess available options to address post-closing target company issues. Amid the buoyant market of 2021 and early 2022, compressed deal timelines and frenzied competition...more

J.S. Held

The Role of Forensic Accountants in Measuring and Detecting Fraud in Employee Loss Claims

J.S. Held on

Insurance claims for employee losses are generally examined by insurance carriers. The carrier will often retain a forensic accountant who has the ability to measure employee losses. Employee losses are typically categorized...more

Carlton Fields

Value Claim: Non-Recurring Impact of Unknown Business or Operational Issue

Carlton Fields on

RWI valuation claims often arise from a breach of financial statement representation and warranties where the buyer asserts that the transaction was over-valued because prior earnings, on which the purchase price was based,...more

Carlton Fields

Breach vs. Loss

Carlton Fields on

Does a seller’s breach of representations and warranties in a merger and acquisition (M&A) transaction automatically entitle the buyer to compensation?...more

Carlton Fields

The Building Blocks of Materiality

Carlton Fields on

Representations and warranties play an important role in M&A agreements by providing valuable disclosures and allocating risks between the parties. Representations regarding the target company’s financial statements are...more

Carlton Fields

When Balance Sheet Errors Turn into Multiple EBITDA Claims

Carlton Fields on

After an M&A deal closes, the purchaser may discover information that it considers erroneous in the balance sheet accounts in the acquired company’s financial statements....more

Carlton Fields

Valuing Income Statement Breaches in Transactional Insurance Claims

Carlton Fields on

Once it has been determined that a breach of a financial statement representation in an acquisition agreement has occurred—specifically with respect to an identified income statement—the question arises as to the quantum of...more

Skadden, Arps, Slate, Meagher & Flom LLP

Recurring Issues in Accounting for Litigation Contingencies

Certain questions seem to recur when it comes to outside counsel’s communications with a company’s auditors about potential exposures as a result of litigation or regulatory/enforcement matters and the underlying accounting...more

9 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide