Meet Matt Himmelman
Partner, Deloitte & Touche LLP
Matt Himmelman is the Accounting Consultation Professional Practice Director for Deloitte & Touche LLP's (Deloitte & Touche) National Merger & Acquisition (M&A) Services Practice. In this role, Matt serves as the primary technical accounting advisor to the Firm’s M&A accounting professionals, working with both Private Equity and Strategic buyers/sellers on a host of structuring and due diligence related accounting topics.
Prior to this role, Matt served as an Audit Partner in the firm’s Orange County office, serving companies in the technology and consumer business industries, in addition to fulfilling his role as Deputy Professional Practice Director for the Orange County office, and as the SFAS 109 Accounting Subject Matter Leader for the Firm’s Pacific Southwest Region.
Matt has also previously served as a member of the firm’s West Coast National Office Accounting Services group, with special expertise in the areas of revenue recognition, stock-based compensation, accounting for income taxes, and business combinations, and participated in all AICPA Software Revenue Recognition Task Force discussions from 2001 through 2005.
Matt began his career with the Firm’s Los Angeles practice in 1991. Originally specializing in aerospace and defense, Matt transitioned into high technology and communications before transferring to the firm’s National Office in Wilton, CT in 1997. During his first three-year assignment in the National Office, Matt served as a member of both the Accounting Services and SEC Services departments. After two years as a member of the Firm’s M&A Consultation Network, which he now leads, Matt rejoined the firm’s newly formed National Office Accounting Services group on the West Coast in 2002.
- Bachelor of Science (BS) degree in Accounting, University of Southern California.
My Latest Thinking
Global value realignment – Recognizing and pursuing tax opportunities in an ever-challenging environment
Companies seeking opportunities to generate or preserve cash in today’s challenging economic environment should seriously consider the potential current and long-term benefits of global value alignment (GVA). GVA is the value proposition of managing cash flow with a focus on improving a company's global tax and treasury profile.
In today’s credit environment many issuers are looking to de-leverage themselves via a private infusion of capital. Issuers evaluating capital infusions in the form of preferred stock PIPE (Private Investment in Public Equity) transactions are encouraged to navigate multiple layers of accounting literature, before arriving at an appropriate accounting position.
M&A Insights, provide updates on accounting, regulatory and tax changes impacting transactions and deal makers in today’s environment.