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
In the years since FAS 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have been goodwill/bargain...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
In the years since Financial Accounting Standard (FAS) 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, most business combinations have resulted in the recognition of goodwill or have been...more