Closing a deal is only the beginning. Under ASC 805, Business Combinations, companies face complex post-close accounting requirements that can significantly impact earnings and audit readiness. From contingent consideration remeasurement to intangible asset valuation, the challenges are technical, nuanced, and increasingly important in today’s evolving market. This article explores why earnouts and intangible assets demand careful attention, how valuation methodologies can affect audit outcomes, and why engaging experienced specialists early can reduce uncertainty and keep management focused on integration.

The McLean Group advised South Central Water Company on the divestiture of its Cibolo Valley wastewater treatment plant and related assets to H2O America’s Texas Water Company. The transaction will expand TWC’s footprint in the Texas Hill Country by adding over 1,500 new wastewater connections, with more than 250 additional connections under contract. This acquisition strengthens TWC’s service area and provides customers with increased efficiency and enhanced customer experience solutions. […]

In today’s competitive and fast moving M&A market, going to market without a fully developed financial narrative is a missed opportunity and often a costly one. For business owners looking to maximize value and minimize friction, proactive preparation is essential.

That’s where The McLean Group’s Sell Side Financial Assessment comes in. Designed to be more comprehensive and forward looking than a traditional Quality of Earnings (QoE) report, our assessment equips sellers and their advisors with the tools they need to […]