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 [email protected].
Related Insights
July 23, 2025
Events
Healthcare Supply Chain Compliance Challenges: Vendor Management, Contract Negotiation, Tariff Impact
Foley partner Monica Chmielewski, vice chair of the firm’s Health Care Practice Group, is speaking in Strafford’s upcoming webinar titled “Healthcare Supply Chain Compliance Challenges: Vendor Management, Contract Negotiation, Tariff Impact” on July 23.
September 30, 2025
Events
FDA Regulation of AI-Enabled Medical Devices
Foley partner Kyle Faget, co-chair of the firm’s Medical Devices Area of Focus, is speaking at the American Bar Association Health Law Section’s Healthcare Delivery & Innovation Conference on September 30.
July 10, 2025
Foley Viewpoints
One Big Beautiful Bill Act Permanently Increases the Lifetime Estate, Gift and GST Tax Exclusion
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBBA). The OBBBA extended and may permanent many key…