00:00:09
#1 For the first time, customized PPA accounting approaches exceed “GAAP consistent with the target’s past practices as the accounting methodology.” The worksheet approach is now used on more than one-third of deals.
00:00:14
#2 One-third of all private-target M&A Deals now carry an earnout provision. That’s more than a 50% increase year over year.
00:00:23
#3 Fewer no-survival deals and increased use of special escrows. Walk-away deals decreased in 2023.48% of deals with RWI include other special escrows.
00:00:38
#1 For the first time, customized PPA accounting approaches exceed “GAAP consistent with the target’s past practices as the accounting methodology.”
#2 One-third of all private-target M&A Deals now carry an earnout provision.
#3 Fewer no-survival deals and increased use of special escrows.
00:00:40
SRS Acquiom: To learn more, download the full study: srsacquiom.com/2024-dts