Report the deal under GAAP & IFRS

Acquisitions can present significant accounting and financial reporting requirements to a company throughout the entire transaction lifecycle. These requirements are driven by: (1) a buyer’s internal financial needs, (2) technical accounting and reporting requirements, and (3) SEC regulations. Understanding these requirements up front is necessary to ensure you prepare and thereby execute your transaction successfully.

 
What are the similarities and differences between IFRS and US GAAP? Find out.

Navigating the tax and accounting gaps in M&A reporting

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Begin the evaluation of accounting policy differences and purchase allocation implications early.

 
Develop a timeline incorporating all of the accounting and reporting obligations associated with the transaction.

Understand the financing structure and reporting requirements and how that fits with the overall deal timeline.

 
Assess the availability of historical financial statements of the target.

Begin the evaluation of accounting policy differences and purchase allocation implications early.

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As transactions become more and more global, the associated complexities and challenges increase significantly. Cross-border M&A often requires US GAAP or IFRS conversion of local GAAP financial information for various reporting purposes. Make sure you identify and understand these considerations so you can put the right structures into place and satisfy the financial, legal and regulatory requirements in an efficient and effective manner. The accounting specialists on PwC’s deal teams have a deep understanding of the various regulatory and reporting requirements which can have a significant impact on your transaction timeline. They can help you proactively address these requirements as you ensure that reporting and capital raising milestones can be achieved, contributing to the overall success of your deal.

Explore our full range of Accounting Advisory Services.

Click here to learn how one private equity firm was able to pay a fair price for a target, improve the company’s efficiency and reduce costs.