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.
常见的错误包括但不限于:
- The entity does not have proper cut-off of income and expenses on the date of the acquisition.
- The entity does not adjust reserve accounts to zero.
- The entity fails to account for working capital adjustments correctly.
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