This article provides insight into how the new leases accounting standard requiring lessees to recognize virtually all leases over 12 months on the balance sheet will affect the private equity (PE) sector.
By Colin Kass, Esq. & Christopher E. Ondeck, Esq. & John R. Ingrassia, Esq.
The FTC’s Premerger Notification Office has expanded the Hart-Scott-Rodino (HSR) reporting requirements for certain leveraged buyouts. The HSR reporting rules require that before certain transactions can close the antitrust enforcement agencies—the FTC and DOJ—must be notified and a 30-day waiting period must be observed.
An increasing number of deals are being completed on the basis of a locked-box pricing mechanism where Cash, Debt, and Working Capital are agreed and customary provisions including interim covenants and warranties are used to ensure the benefits of a fixed price deal. This session will look at the key benefits and potential pitfalls of using this innovative framework.
This presentation covers changes in financial regulations; the impact of new regulations on M&A escrow structures and alternatives to optimize yield, protect deposit principal, and avoid administrative surprises.
The Financial Accounting Standards Board (FASB) has issued its sixth standard as part of its simplification initiative. The latest standard simplifies accounting for business acquisitions with measurement period adjustments.