Date: April 13, 2016
Radio and Television Business Report
This article is the second in a two-part series designed as a primer for buyers who need to make sure that the business of the station they are buying is as represented by the seller. In Part I, “Secrets of Doing Financial Due Diligence,” Radio and Television Business Report, we suggested three ways to verify that unaudited financial statements conform to generally accepted accounting principles (GAAP). In this article, we’ll focus on add-backs, “below-the-line” items, and non-financial issues.
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