It takes a forward-thinking understanding of accounting issues and reporting requirements to successfully execute a deal. At Deloitte, we evaluate a broad spectrum of technical accounting matters, including complex issues in business combinations, consolidations, share-based compensation, revenue recognition, leases, intangibles, and financial instruments. Our team focuses on business, industry, financial, accounting and tax issues related to transactions, identifying potential opportunities as well as risks. We perform due diligence on a target’s historical and projected earnings and cash flows; its hidden contingencies, commitments and tax exposures; and its quality of assets and internal control structure.