One of the most challenging financial reporting issues a private equity owned company will encounter is the initial assessment of fair value when the company is originally purchased by the private equity fund or when the company acquires an additional platform entity (whether through an asset or stock deal).
通常, 当私募股权基金投资一家公司时, the fund obtains a controlling interest in the company. 在取得控股权后, the company is required to apply Accounting Standards Codification Section 805, 业务组合, (ASC 805) if the company wants to be compliant with accounting principles generally accepted in the United States of America (GAAP). ASC 805 requires assets acquired and liabilities assumed to be recorded at fair value.
Recording assets and liabilities at fair value may require the use of third parties such as valuation specialists to value inventory, 财产和设备, 无形资产, 未来或有考虑等等. Ensuring that the acquisition accounting is recorded correctly in accordance with GAAP is key from a financial reporting standpoint because it establishes the opening balances of the company.
Proper planning for purchase price accounting is a key element of the acquisition.
Schneider Downs has a team of professionals that have significant experience working with private equity funds and their portfolio companies through a multitude of different services.
Schneider Downs provides all the traditional audit and 税 services needed by private equity firms and their portfolio companies, as well as specialized services including accounting advisory, 投资估值, 股权激励结构, 效益计划分析, 业务效率和风险评估, 网络安全和技术解决方案.
要了解更多信息，请访问我们专门的 私募股权公司bet9平台游戏 页面.
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Learn how accounting advisory services can transform business processes. ...
