Bailey LLP

BUSINESS COMBINATIONS

Focused on Your Future

Bailey LLP is a trusted partner for companies navigating the accounting and financial reporting complexities of mergers, acquisitions, and other business combinations. We help you develop clear, consistent, and transparent reporting strategies that support compliance, investor confidence, and long-term success.

Services Included

Business Combinations

How Bailey LLP Can Help

Accounting Expertise for Complex Transactions

Mergers, acquisitions, and restructurings; even when strategically aligned, often introduce complex accounting and reporting challenges. Bailey LLP supports companies through the entire lifecycle of a business combination, providing technical guidance that goes beyond the scope of internal finance teams.

Our professionals are highly experienced in the application of IFRS 3 (Business Combinations) and ASPE frameworks, including nuanced issues such as:

  • Variable consideration
    Reverse acquisitions
  • Common control (put-together) transactions
  • Fair value measurement of assets and liabilities
  • Intangible assets, goodwill, and contingent arrangements

From initial scoping to post-acquisition integration, we deliver clear, actionable insight to ensure accurate reporting and alignment with stakeholder expectations.

Bailey LLP helps you:

  • Define the scope and classification of the transaction
  • Assess federal and provincial tax implications
  • Determine and support fair value measurement
  • Navigate post-acquisition financial reporting requirements
  • Understand the implications of complex components like puts, calls, earnouts, and other contingencies

Contact Our Expert Team

Reach out to Bailey LLP at 357 Bay Street, Toronto for CPA and advisory services.

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