Issues in Negotiating Cash-Free Debt-Free Deals

Issues in Negotiating Cash-Free Debt-Free Deals Prepared by: Robert B. Moore, Partner, Transaction Advisory Group, RSM US LLP bob.moore@rsmus.com, +1 847 413 6223

Understanding MDS 3.0 and RUG IV …

The implementation of the new Minimum Data Set instrument (MDS 3.0) is scheduled for Oct. 1, 2010. Originally, the corresponding updated Resource

U.S. GAAP vs. IFRS: Foreign currency translation …

and IFRS when accounting for foreign currency translation issues. Refer to ASC 830 and IAS 21 and 29 for all of the specific requirements applicable to accounting for foreign

  Ifrs

Negotiating working capital targets and definitions

3 The textbook definition of working capital is modified in most deals. The first adjustment is determining which current assets and liabilities are …

Accounting and reporting for endowment funds - …

1. The duration and preservation of the endowment fund 2. The purposes of the not-for-profit organization and the endowment fund 3. General economic conditions

U.S. GAAp vs. IFRS: Impairment of long-lived assets …

These are the significant differences between U.S. GAAP and IFRS with respect to accounting for the impairment of long-lived assets. …

  Long

Preserving NOLs and credit carryovers in an M&A ...

Mergers and Acquisitions Tax Services Past losses, future gains Tax attributes such as net operating losses and built-in losses (assets with a tax basis higher

  Acquisition, Mergers, Mergers and acquisitions

A Guide Through IFRS for Small and Medium-Sized …

3 | 1. Why IFRS for SMEs? Global financial statements Section 1 IFRS for SMEs is a self-contained set of standards incorporating accounting principles based on Full IFRS.

  Ifrs

U.S. GAAP vs. IFRS: Fair value measurements at-a-glance

(FASB) Accounting Standards Codification (ASC) Topic 820, Fair Value Measurement. In IFRS, the guidance related to fair value measurements is contained in IFRS 13, Fair Value Measurement. IFRS 13 is effective for annual periods beginning on or after January 1, 2013 (with earlier application permitted).

  Standards, Topics, Accounting, Codification, Accounting standards codification

U.S. GAAP vs. IFRS: Property, plant and equipment and ...

IAS 40, Investment Property. There are some similarities in the accounting for property, plant and equipment under U.S. GAAP and IFRS. For example, both accounting models have similar recognition criteria and both require depreciation on a systematic basis. While there

  Property, Investment, Ias 40, Investment property

REVISED AS AT 2 SEPTEMBER 2014REVISED AS AT …

PRIVATE LAD PRVISIS Crown ownership of minerals Except in the case of land alienated in fee simple before the 1 January, 1899 (in which case minerals other than gold,

  Ownership

Examination of title – minerals

Since different parties can claim ownership of a piece of land and to the minerals that lie underneath, it may be difficult to find out

  Title, Examination, Mineral, Ownership, Examination of title minerals

3.0 GOVERNANCE IN TANZAN - Economic and …

iv ABSTRACT The economies of many countries such as the Gulf and Southern African States are to a considerable extent sustained by financial flows from extraction of mineral resources and

  Governance, Mineral, Governance in

How to Value an Oil & Gas Royalty Interest - …

www.mercercapital.com MERCER CAPITAL Memphis | Dallas | Nashville How to Value an Oil & Gas Royalty Interest

  Value, Interest, Royalty, Value an oil amp gas royalty interest

Valuation Of Contract-Related Intangible Assets

Contract-Related Intangible Assets | 39 warrant agreements, restricted stock agreements, debt indenture agreements, mortgage agreements, bonds, and notes.

  Contract, Related, Asset, Valuation, Intangibles, Valuation of contract related intangible assets

Practical App of Intangible Asset Val Approaches …

Portland, Oregon Chicago, Illinois Atlanta, Georgia Practical Application of Intangible Asset Valuation Approaches and Methods Valuation Products and Services Webinar