Growth
Mergers and acquisitions
We support our clients in merger and acquisition (M&A) deals ranging in complexity from small ‘tuck-ins’ to large, complex, cross-border deals. Our focus on value, governance, deal accounting, financial reporting and capital markets regulation allow you to go through the M&A process with confidence.
- Deals strategy and structuring
- Due diligence
- Pre-closing and financing phase of a deal
- GAAP conversions
- M&A integration
- Deal/post-deal accounting
- Valuation
Deals strategy and structuring
How CMAAS can help
Develop a comprehensive, integrated deals strategy - provide real-time feedback on multiple scenarios including possible accounting implications
Due diligence
How CMAAS can help
- Provide detailed business analysis to Inform decisions and deliver sustained outcomes
- Plan for transitions which highlights post-acquisition integration and separation issues
- Conduct data-driven, in-depth assessments of proposed transactions across operational, financial and commercial areas
- Derive greater insights from data based on a technology-driven approach
- Compare accounting policies and practices and determine the impact of those differences on historical and future combined performance, taking into consideration broader accounting and reporting issues
Pre-closing and financing phase of a deal
How CMAAS can help
Advise on financial forecasting (e.g., public vs. private placements) - review proposed deal terms and provide initial views on purchase accounting and opening balance sheet issues
GAAP conversions
How CMAAS can help
Identify key GAAP differences (e.g., reporting year ends, functional currency, IFRS vs US GAAP)
Assist in accounting conversion to ensure accounting policy differences are reconciled, verifying that target can be embedded into the acquirer’s ongoing reporting
M&A integration
How CMAAS can help
Provide project management for complex public and private M&A deals of all sizes, for efficient integration and tactical execution, addressing the complexities of financial reporting, and managing digital transformation.
Collaborate with your teams to increase operations knowledge, minimise risk and identify post-close value capture
Deal/post-deal accounting
How CMAAS can help
- Assist in documenting purchase accounting conclusions and advise on finalising the opening balance sheet (“OBS”)
- Advise on push-down accounting, disclosure requirements, and the consolidation process
Valuation
How CMAAS can help
- Provide objective input on value in corporate strategy settings and M&A environments
- Minimisation of value leakage by linking value commitments with capture activities designed to execute them
- Advanced deals research and analytics capabilities to identify the latest industry and deal trends
Important considerations
What type of investment do I want to use to grow my business — for example, acquisition of 100% of a company, a controlling interest, or a joint venture?
What are the ‘Day 1’ accounting and financial reporting implications of the deal?
What are the ongoing accounting and financial reporting implications of the deal?
What is the best way to track all the adjustments in my books and records to enable management tracking of the deal’s impact?
How can I meet the compliance requirements of lenders, shareholders and regulators within the short timeline of the deal in place?
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