Acquisitions, divestitures, and corporate joint ventures: an accounting, tax, and systems guide for the financial professional
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
New York [u.a.]
Wiley
1984
|
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XII, 300 S. |
ISBN: | 0471888486 |
Internformat
MARC
LEADER | 00000nam a2200000 c 4500 | ||
---|---|---|---|
001 | BV013934167 | ||
003 | DE-604 | ||
005 | 00000000000000.0 | ||
007 | t | ||
008 | 011001s1984 |||| 00||| eng d | ||
020 | |a 0471888486 |9 0-471-88848-6 | ||
035 | |a (OCoLC)10851503 | ||
035 | |a (DE-599)BVBBV013934167 | ||
040 | |a DE-604 |b ger |e rakwb | ||
041 | 0 | |a eng | |
049 | |a DE-824 | ||
050 | 0 | |a HG4061 | |
082 | 0 | |a 658.1/5/0973 |2 19 | |
100 | 1 | |a Morris, Joseph M. |e Verfasser |4 aut | |
245 | 1 | 0 | |a Acquisitions, divestitures, and corporate joint ventures |b an accounting, tax, and systems guide for the financial professional |c Joseph M. Morris |
264 | 1 | |a New York [u.a.] |b Wiley |c 1984 | |
300 | |a XII, 300 S. | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
338 | |b nc |2 rdacarrier | ||
650 | 4 | |a United States - Business firms - Financial management - Techniques | |
650 | 4 | |a Consolidation and merger of corporations |v Handbooks, manuals, etc | |
650 | 4 | |a Corporate divestiture |v Handbooks, manuals, etc | |
650 | 4 | |a Corporations |x Finance |v Handbooks, manuals, etc | |
650 | 4 | |a Joint ventures |v Handbooks, manuals, etc | |
651 | 4 | |a USA | |
856 | 4 | 2 | |m HEBIS Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009535555&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
999 | |a oai:aleph.bib-bvb.de:BVB01-009535555 |
Datensatz im Suchindex
_version_ | 1804128780437946368 |
---|---|
adam_text | ACQUISITIONS, DIVESTITURES,
AND CORPORATE
JOINT VENTURES
An Accounting, Tax, and Systems Guide for
the Financial Professional
JOSEPH M MORRIS, CPA
Contributing Authors
CHARLES A HAWES, MA, JD, LLM
RONALD J MARINO
EDWARD J PILOT, CPA
CHARLES W SEITZ II, CPA
A RONALD PRESS PUBLICATION
JOHN WILEY amp; SONS
New York • Chichester • Brisbane • Toronto • Singapore
CONTENTS
1 ACQUISITIONS—A GENERAL BUSINESS PERSPECTIVE 1
2 PREACQUISITION REVIEWS 21
3 SYSTEMS TRANSITION 33
4 ACCOUNTING FOR BUSINESS COMBINATIONS—THE
POOLING OF INTERESTS METHOD 65
5 ACCOUNTING FOR BUSINESS COMBINATIONS—THE
PURCHASE METHOD 89
6 FEDERAL INCOME TAX CONSIDERATIONS 121
7 DIVESTITURES 163
8 CORPORATE JOINT VENTURES 191
9 CONSIDERATIONS OF THE PUBLIC ACCOUNTING
PROFESSION 207
10 SECURITIES AND EXCHANGE COMMISSION AND
OTHER REGULATORY REQUIREMENTS 231
A
APPENDICES
A Sample Letter of Intent 245
B Sample Contract—Stock Purchase Agreement 247
xi
xii CONTENTS
v C Sample Contract—Agreement of Sale and Purchase of
Assets 261
D Sample Contract—Corporate Joint Venture Agreement 273
E Other Areas Frequently Covered in Business Combination
Agreements 279
INDEX 283
|
any_adam_object | 1 |
author | Morris, Joseph M. |
author_facet | Morris, Joseph M. |
author_role | aut |
author_sort | Morris, Joseph M. |
author_variant | j m m jm jmm |
building | Verbundindex |
bvnumber | BV013934167 |
callnumber-first | H - Social Science |
callnumber-label | HG4061 |
callnumber-raw | HG4061 |
callnumber-search | HG4061 |
callnumber-sort | HG 44061 |
callnumber-subject | HG - Finance |
ctrlnum | (OCoLC)10851503 (DE-599)BVBBV013934167 |
dewey-full | 658.1/5/0973 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 658 - General management |
dewey-raw | 658.1/5/0973 |
dewey-search | 658.1/5/0973 |
dewey-sort | 3658.1 15 3973 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
format | Book |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01454nam a2200361 c 4500</leader><controlfield tag="001">BV013934167</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">011001s1984 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0471888486</subfield><subfield code="9">0-471-88848-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)10851503</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV013934167</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-824</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HG4061</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.1/5/0973</subfield><subfield code="2">19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Morris, Joseph M.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Acquisitions, divestitures, and corporate joint ventures</subfield><subfield code="b">an accounting, tax, and systems guide for the financial professional</subfield><subfield code="c">Joseph M. Morris</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York [u.a.]</subfield><subfield code="b">Wiley</subfield><subfield code="c">1984</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XII, 300 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">United States - Business firms - Financial management - Techniques</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Consolidation and merger of corporations</subfield><subfield code="v">Handbooks, manuals, etc</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporate divestiture</subfield><subfield code="v">Handbooks, manuals, etc</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporations</subfield><subfield code="x">Finance</subfield><subfield code="v">Handbooks, manuals, etc</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Joint ventures</subfield><subfield code="v">Handbooks, manuals, etc</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HEBIS Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009535555&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-009535555</subfield></datafield></record></collection> |
geographic | USA |
geographic_facet | USA |
id | DE-604.BV013934167 |
illustrated | Not Illustrated |
indexdate | 2024-07-09T18:54:41Z |
institution | BVB |
isbn | 0471888486 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009535555 |
oclc_num | 10851503 |
open_access_boolean | |
owner | DE-824 |
owner_facet | DE-824 |
physical | XII, 300 S. |
publishDate | 1984 |
publishDateSearch | 1984 |
publishDateSort | 1984 |
publisher | Wiley |
record_format | marc |
spelling | Morris, Joseph M. Verfasser aut Acquisitions, divestitures, and corporate joint ventures an accounting, tax, and systems guide for the financial professional Joseph M. Morris New York [u.a.] Wiley 1984 XII, 300 S. txt rdacontent n rdamedia nc rdacarrier United States - Business firms - Financial management - Techniques Consolidation and merger of corporations Handbooks, manuals, etc Corporate divestiture Handbooks, manuals, etc Corporations Finance Handbooks, manuals, etc Joint ventures Handbooks, manuals, etc USA HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009535555&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Morris, Joseph M. Acquisitions, divestitures, and corporate joint ventures an accounting, tax, and systems guide for the financial professional United States - Business firms - Financial management - Techniques Consolidation and merger of corporations Handbooks, manuals, etc Corporate divestiture Handbooks, manuals, etc Corporations Finance Handbooks, manuals, etc Joint ventures Handbooks, manuals, etc |
title | Acquisitions, divestitures, and corporate joint ventures an accounting, tax, and systems guide for the financial professional |
title_auth | Acquisitions, divestitures, and corporate joint ventures an accounting, tax, and systems guide for the financial professional |
title_exact_search | Acquisitions, divestitures, and corporate joint ventures an accounting, tax, and systems guide for the financial professional |
title_full | Acquisitions, divestitures, and corporate joint ventures an accounting, tax, and systems guide for the financial professional Joseph M. Morris |
title_fullStr | Acquisitions, divestitures, and corporate joint ventures an accounting, tax, and systems guide for the financial professional Joseph M. Morris |
title_full_unstemmed | Acquisitions, divestitures, and corporate joint ventures an accounting, tax, and systems guide for the financial professional Joseph M. Morris |
title_short | Acquisitions, divestitures, and corporate joint ventures |
title_sort | acquisitions divestitures and corporate joint ventures an accounting tax and systems guide for the financial professional |
title_sub | an accounting, tax, and systems guide for the financial professional |
topic | United States - Business firms - Financial management - Techniques Consolidation and merger of corporations Handbooks, manuals, etc Corporate divestiture Handbooks, manuals, etc Corporations Finance Handbooks, manuals, etc Joint ventures Handbooks, manuals, etc |
topic_facet | United States - Business firms - Financial management - Techniques Consolidation and merger of corporations Handbooks, manuals, etc Corporate divestiture Handbooks, manuals, etc Corporations Finance Handbooks, manuals, etc Joint ventures Handbooks, manuals, etc USA |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009535555&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT morrisjosephm acquisitionsdivestituresandcorporatejointventuresanaccountingtaxandsystemsguideforthefinancialprofessional |