Masters Degree (1 Overview of Business Combinations) Advanced Financial Accounting Fichas sobre Chapter 1, creado por Sarah Nicole Bog el 29/12/2015.
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Creado por Sarah Nicole Bog
hace casi 9 años
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Creado por Sarah Nicole Bog
hace casi 9 años
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Qualities of USA business environment
consolidated financial statements
Why have a complex business structure?
Merger Boom 1960s
1980s Consolidations
1990s
ethical concerns
ways to expand business
subsidiary
spinoff
splitoff
business combination
control
merger
controlling ownership
noncontrolling entity
primary beneficiary
purchase method
pooling of interests method
ONLY ACCEPTABLE:
acquisition method
statutory merger
statutory consolidation
stock acquisition
parent-subsidiary relationship
friendly acquisition
hostile takeover
tender offer
acquisition of assets
What amount of stock is controlling?
What other way can a company have control of another?
How do you value a firm when acquired?
present value of company
acquisition accounting
ASC 805
ASC 820
goodwill
FASB Goodwill
differential
bargain purchase
measurement period
contingent consideration
acquiree contingencies
Is ongoing R&D an asset?
