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SEC Adopts Final Amendments for M&A Financial Statement Disclosure

Cooley M&A

Yesterday, once again without an open meeting, the SEC voted (with a dissent from Commissioner Allison Lee) to adopt amendments to the requirements for financial statements relating to acquisitions and dispositions of businesses. The final amendments will become effective on January 1, 2021. Read full article. Contributors.

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What is the Accounting Equation? Explaining Assets = Liabilities + Equity

Peak Frameworks

The accounting equation is a fundamental concept in finance that every private equity professional, investment banker, and corporate , finance expert should be familiar with. This equation plays a critical role in financial reporting, decision-making, and understanding the financial health of a business. For example, Apple Inc.

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Grenke's audit statement

Bronte Capital

In this situation it is particularly important that the judgements required for accounting and measurement purposes are not influenced by considerations that are not appropriate. The Financial Statement Risk In financial year 2020, lease receivables from finance leases amounted to EUR 5,636.3 Lease receivables’.

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Statement of Cash Flow

Wall Street Mojo

Statement of Cash Flows Definition A Statement of Cash Flow is an accounting document that tracks the incoming and outgoing cash and cash equivalents from a business. It helps identify the availability of liquid funds with the organization in a particular accounting period.

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Representation and Warranty Insurance for M&A Deals: Cooling Market and Emerging Trends

Cooley M&A

The American Bar Association’s Private Target Mergers & Acquisitions Deal Points Study estimates that 55% of private transactions used R&W insurance in 2023, a fall from the record 65% set in 2021. The overall number of claims has increased because of the M&A boom in 2020 and 2021. of the policy limit.

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SEC Amendments to Financial Disclosure Requirements Provide a Welcome Reprieve for Carve-Out Transactions

Cooley M&A

As previously reported in this Cooley PubCo post , on May 21, the SEC adopted final amendments to the financial disclosure requirements for the acquisition and disposition of businesses. Eliminating the need to obtain this relief from the SEC will save buyers time and legal and accounting expense. Understanding the New Rules.

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Tax-Sheltered Annuity

Wall Street Mojo

Simply put, it is the difference in taxes that arises when taxes due in one of the accounting period are either not paid or overpaid. Interest accrued Interest Accrued Accrued Interest is the unsettled interest amount which is either earned by the company or which is payable by the company within the same accounting period.