Mergers and acquisitions in Texas reflect the state’s business success. With energy companies leading the way, almost $60 billion of deals were announced during the first half of 2013, with a slightly larger amount during the same period of 2012, according to Mergermarket.
Almost every merger requires post-closing settlement between buyer and seller. That’s due to variances between the values of various accounts as estimated by the seller at the time of closing versus those experienced by the buyer after closing. Some practical accounting guidance can help in-house counsel draft agreements in a way that minimizes post-closing surprises.
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