Beyond the agreement: resolutions authorizing it, dated bills of sale listing serial numbers or inventory lines, shipping and customs records for goods crossing the border, insurance and registration changes, updated fixed-asset ledgers on both sides, and payment evidence. Accounting entries in each company should match the documents rather than appear only in a summary.
Reconcile the two companies' books
Request a reconciliation identifying the assets transferred, their values and dates, and the U.S. entries. Accounting and tax rules may explain legitimate currency or valuation differences; do not force identical figures.
Resolve gaps before relying on the records and do not presume a later professional letter will replace missing evidence. Hypothetical example: a cut-flower and perennial growing operation moves coolers, benches and a customer list to a United States company. The coolers and benches carry serial numbers and shipping records, so that transfer is provable in the ordinary way.
The customer list is different: what proves it is the assignment document, the date the seller stopped serving those customers, and the first invoices the buyer issued to them. Ask the accountant on each side to sign the reconciliation and to say what treatment they applied and why, since an explanation given now is far easier to obtain than the same explanation two years later from someone who has left. Where the two sets of books cannot be reconciled, record the difference and its cause in the file rather than presenting a total that neither ledger supports.