Business Combinations

Business combinations are critical events that come with numerous accounting and reporting complexities. Riveron has earned a reputation as a trusted advisor by contributing accounting expertise and applying best practices to ensure successful transactions.

Riveron gains a comprehensive understanding of the transaction to develop a roadmap addressing all potential accounting and reporting topics. Our expertise ranges from common matters such as identifying the acquirer or measuring the consideration transferred, to more difficult challenges like complex financial instruments or legal structures. Riveron’s approach simplifies the complex, resolving key transactional accounting issues and establishing a sustainable, go-forward reporting environment.

Our business combination offerings include:

  • Opening balance sheet and purchase price allocation
  • PEG definition and dispute
  • Working capital analysis
  • Non-controlling interests
  • Common control transactions
  • Push down accounting
  • Earn out analysis
  • Ongoing accounting implications
  • SEC rules for significant acquisitions
  • Reverse mergers and recapitalizations

Riveron prepares company for valuation of four acquired businesses

Riveron was engaged to assist a private equity investment firm, roughly $1.8 billion AUM, with the rollup strategy for four newly acquired air and heat businesses. After starting the project with financial diligence, Riveron adapted to fulfilling additional client needs. The additional services included preparing the work papers necessary to complete the valuation, drafting the memo addressing provisions of ASC 805, and creating OBS workbooks used to create entries within the client’s ERP platform. These deliverables allowed the auditors to review the methodology for assessing opening balance sheet cut-off and valuation. The timely completion of the valuations for the four acquisitions subsequently allowed for a successful audit and timely issuance of annual audited financial statements.

Other Accounting Advisory Offerings

Technical Accounting Matters
SEC Financial Reporting
Business Combinations
Lease Accounting
Revenue Recognition
IFRS Accounting and Conversion