
Valuation of purchase price adjustments after the closing of the financial statements, to determine the final purchase price of the Company
Context:
The purchasing entity made a series of adjustments to the Company’s purchase price, based on the information obtained at the time of the transaction. Subsequently, once the financial statements were closed, the final purchase price of the Company was determined, and there were differences in both the adjustments and the values assigned by the sellers and purchasers to some items.
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