Mergers Acquisitions

Quality of Earnings (QoE) report in M&A: what buyers and sellers should expect from QoE analysis, normalization adjustments, and how QoE differs from a financial statement audit.

Asset purchase vs share purchase: compare tax step-up advantages, liability exposure, and complexity. Which structure saves more tax and limits risk?

Net debt and enterprise value in M&A: learn what to include and exclude when calculating net debt, plus enterprise value adjustments for working capital and cash.

Goodwill and intangible assets in M&A: how to recognize, value, amortize, and test for impairment. Practical examples and accounting treatment explained.