Jeff Bartel, Chairman & Managing Director of Hamptons Group, LLC, an alternative investment & strategic advisory firm headquartered in Miami. To continue ...

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

This reporting season is the first in which many of the mergers and acquisitions completed in the past two years must be reported under international accounting standards. Buyers can no longer ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

PARIS -- As the recession bites and stocks continue to slide, acquisitions made by European companies at the height of the merger boom could become a time bomb, as accounting rules are likely to force ...

The International Accounting Standards Board (IASB) issued IFRS 18: Presentation and Disclosure in Financial Statements in April 2024, marking the most ...