An escrow agreement typically involves three parties: the buyer, the seller, and an independent third party known as the escrow agent. Contact an escrow company.ASC 805-10-25-20 provides the principle for determining what is part of a business combination transaction. In a business combination transaction, an acquirer may be required to transfer a specified amount of consideration to the seller after the acquisition date. Escrows are standard in mergers and acquisitions, but their terms can vary significantly. Real estate transactions; Vendor contract disputes. Our escrow services guarantee the release of funds to the entitled party upon fulfillment of contractual obligations in a business or investment transaction.