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August 2008 – December 15, 2008 – A new SFAS standard will increase the cost and level of effort during environmental due diligence.

The SFAS 141 (R) Standard will require all M&A activities to quantify environmental liability immediately. What is the Significance of SFAS 141(R)? SFAS 141(R) continues the evolution toward fair- value reporting, and extends the fair-value requirements to new areas, including mergers, acquisitions and divestitures. Most significant and controversial, is the value of acquired contingencies (e.g.