Due diligence and valuation contribute to making informed decisions by enhancing the quality of information available to decision-makers, which offers a greater chance of deal success.

For the buyer, these tactics can provide comfort that expectations related to the transaction are accurate. For the seller, the process may reveal that their company’s fair- market value is more than what was initially thought.

This playbook serves as a tool for CFOs, highlighting key due diligence and valuation considerations to be aware of in private M&A, IPO and SPAC transactions. It also examines the differences between transaction types related to recognition and impairment testing of intangibles/goodwill, equity-based compensation rewards and financial instruments. Readers will learn about:

• The importance of due diligence and quality of earnings in M&A, IPO and SPAC
• Key concern areas in valuations and  fairness opinions in M&A, IPO and SPAC
• Why enlisting external experts can optimize deal value for both buyers and sellers and minimize risk