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Accounting Standards Acquisitions

Opportune LLP

Business Combinations vs Asset Acquisitions ...

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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

Latham & Watkins LLP

UK Primary Market Reforms Tracker - October 2023

Latham & Watkins LLP on

The purpose of this document is to provide an overview of the key developments around reforming the UK capital markets regime following Lord Hill’s UK Listings Review, launched on 19 November 2020 as part of the UK...more

Opportune LLP

Valuation Differences Between Business Combinations and Asset Acquisitions

Opportune LLP on

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

Opportune LLP

How To Determine The Fair Value of E&P Assets For Business Combinations vs. Asset Acquisitions

Opportune LLP on

Determining whether an exploration and production (“E&P”) transaction is a business combination or asset acquisition isn’t a simple process. We’ve seen an increase in documentation requirements from regulators and auditors,...more

Skadden, Arps, Slate, Meagher & Flom LLP

Hong Kong Regulatory Update - July 2019

This edition provides an overview of key regulatory developments in the past three months relevant to companies listed, or planning to list, on The Stock Exchange of Hong Kong Limited (HKEx), and their advisers. In...more

Opportune LLP

Contingent Consideration: Valuing & Reporting These Two-Way Hedges for Oil & Gas Acquisitions

Opportune LLP on

Bid-ask spreads have recently been a sticking point in oil and gas deals. Sellers may feel optimistic on commodity prices or future asset performance, but buyers may be cautious, or even pessimistic, on these points. One...more

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