Due diligence reviews and consulting on takeovers (mergers & acquisitions)
The term "due diligence review" refers to careful audits and analyses of a company - particularly with respect to its economic, legal, fiscal and financial circumstances - which are conducted by a potential buyer of that company.
The aim of due diligence is to ensure, as far as possible, that the assumptions and conditions on which a purchase offer for the company is based apply and that all relevant risks have been identified.
Due diligence reviews are basically performed by specialists of the buying company and with the aid of external consultants. Within the scope of this audit, various sources of information are used, whereby company documents or data are analysed in particular and discussions are held with the target company's management.
Due diligence mostly refers to different sections of which ARTUS primarily conducts financial due diligence (analysis of the financial situation) and tax due diligence (review of tax aspects). Other areas such as market or commercial due diligence (market analysis, analysis of the business model) and legal due diligence (review of legal aspects) are also very important; however, these are handled by other experts.
Wolfgang Dibiasi serves as a lecturer at Danube University Krems in the field of mergers & acquisitions and has compiled corresponding lecture notes. If you would like a copy of these notes, please contact our office at firstname.lastname@example.org.