The Global Corporate Advisor – March 2014

This month we address a variety of topics drawing upon the experience of Crowe Horwath professionals in various parts of the world. The opening article by Marc Shaffer in Chicago examines the role of due diligence and how it fits in the life cycle of a deal. Among other things, the article outlines various steps that need to be taken for due diligence to be the most useful and emphasizes the role of all disciplines during the process. The issue also contains an article by Markus Scheurer and Karl-Michael Kruger from Germany, illustrating how a reversed asset deal can be the best answer when an asset deal is not desirable and a component of the business is to be retained by the vendor. The final article in this issue finds Darryl Norville from Perth sharing insights on common concerns that may arise with impairment testing of mineral assets. The combination of subdued market conditions and increased focus by regulatory bodies on the quality of impairment testing has made the assessment of potential impairment scenarios even more crucial for professionals.