Impact of the Transition to International Financial Reporting Standards on M&A
November 5, 2009
In the final M&A Briefing for the year, Foley attorneys Todd B. Pfister and Timothy H. Shea, with Brian Lightle of Deloitte & Touche LLP, discussed the potential adoption of IFRS by U.S. issuers and the impact of IFRS on M&A transactions. Specific topics included:
- What is driving the push to convert from U.S. GAAP to IFRS?
- What is the status of the SEC’s Roadmap to Conversion?
- What are some major differences between GAAP and IFRS?
- What implications do these differences have on cross-border transactions?
- How will the conversion to IFRS affect the valuation and due diligence processes?
- How should purchase agreement provisions be structured for the planned conversion to IFRS?
- How will the conversion to IFRS affect deal structure?
For more information about Foley’s M&A Briefing Series, please contact Jennifer Bartz at jbartz@foley.com.
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