Acquisitions, divestitures, and corporate joint ventures : an accounting, tax, and systems guide for the financial professional
著者
書誌事項
Acquisitions, divestitures, and corporate joint ventures : an accounting, tax, and systems guide for the financial professional
Wiley, c1984
- est.
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注記
"A Ronald Press publication."
Includes index
内容説明・目次
内容説明
A comprehensive guide for the financial professional involved in the accounting or managerial process of business combinations from pre-acquisition through integration of operations. This single-reference source aims to provide guidance on how to review an acquisition candidate and how to manage the transition of systems after acquisition, and provides coverage of acquisition accounting principles and tax aspects. The book examines both theoretical and practical aspects, giving data and examples of applications. In addition, the book also contains useful forms, checklists and appendices.
目次
- Acquisitions: A General Business Perspective
- Preacquisition Reviews
- Systems Transition
- Accounting for Business Combinations: The Pooling of Interest Method
- Accounting for Business Combinations: The Purchase Method
- Federal Tax Considerations
- Divestitures
- Corporate Joint Ventures
- Consideration of the Public Accounting Profession
- Securities and Exchange Commission and Other Regulatory Requirements.
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