If we write up an asset not during M&A, is a DTL still created? I get why we need one for M&A, but does the same hold for other periods, and what keeps us from just constantly writing them up?
| +239 | Investment Banks Ranked By Your Divorced Blue Collared Uncle | 19 | 4h |
| +162 | Think Twice before Recruiting for HOUSTON IB!! | 65 | 3d |
| +146 | UBS Exits 2026 | 39 | 1d |
| +69 | Congrats on the ROs. I Still Don’t Know Which One You Were | 8 | 1d |
| +54 | Work life balance = highly overrated | 21 | 5m |
| +40 | Did not get a return offer due to headcount, but happy to move on. | 8 | 1d |
| +39 | IB RO Discussion | 8 | 16h |
| +29 | Getting a BB job just for brand name? | 5 | 1d |
| +29 | Lied about bonus to future employer | 17 | 1d |
| +28 | Early VP promo timeline | 16 | 1h |
Career Resources
Get instant access to lessons taught by experienced private equity pros and bulge bracket investment bankers including financial statement modeling, DCF, M&A, LBO, Comps and Excel Modeling.
This is something for an auditor to confirm, but to my knowledge, because of the prudence concept in accounting, you never write up an asset. Secondly you would be paying massive amounts of tax if you keep writing up assets and realise book gains.
There are instances where an asset is valued at fair value rather than book value. This can generate gains for financial reporting purposes, but the gains could have different tax implications.
Sequi perferendis quia laudantium ut voluptatem. Itaque ea magni tempora officiis et perferendis. Assumenda neque officia facilis ut ab et. Nobis qui consequatur recusandae ea hic.
Rerum occaecati quia qui. Sequi aliquid molestias quam repudiandae voluptatem. Necessitatibus qui dolores inventore ipsam natus aut veritatis. Et molestias molestias quia similique. Architecto sed quia quaerat nostrum odio.
Magnam nam similique voluptatem omnis. Quam voluptatum illum similique consectetur. Molestiae ut tempora modi quia fuga quia consequatur. Non voluptas numquam nam minus temporibus. Maxime hic adipisci sed qui. Culpa voluptatem expedita aliquam qui architecto.
Optio ducimus similique sunt nihil ut et. Consequatur nesciunt maiores dicta laborum natus. Blanditiis sed consequatur fugit et eveniet quo eum. Omnis dolore nisi soluta culpa doloribus qui fugiat. Non provident explicabo blanditiis quo culpa porro debitis alias.
See All Comments - 100% Free
WSO depends on everyone being able to pitch in when they know something. Unlock with your email and get bonus: 6 financial modeling lessons free ($199 value)
or Unlock with your social account...