Impact of the Transition to International Financial Reporting Standards on M&A

• 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 [email protected].