Mergers and acquisitions: business strategies for accountants
Gespeichert in:
Hauptverfasser: | , |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Hoboken, NJ
Wiley
2007
|
Ausgabe: | 3. ed. |
Schlagworte: | |
Online-Zugang: | Table of contents only Inhaltsverzeichnis |
Beschreibung: | XIV, 399 S. |
ISBN: | 9780470042427 |
Internformat
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Datensatz im Suchindex
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adam_text | CONTENTS
About the Authors xi
Preface xiii
Chapter 1 Merger and Acquisition Overview 1
1.1 Introduction 2
1.2 Central Role of Strategic Planning in
the Merger and Acquisition Process 3
1.3 Types of M A Activity 6
1.4 Transaction Overviews 11
1.5 Role of the Financial Manager in
Mergers and Acquisitions 20
Chapter 2 Candidate Search and Qualification 27
2.1 Introduction 28
2.2 Overview of the Search and
Qualification Process 29
2.3 Creation of a Core Acquisition Team 31
2.4 Search Effort 33
2.5 Candidate Screening 38
Appendix 2A Acquisition Charter 46
vi CONTENTS
Chapter 3 Valuation and Preliminary
Agreement 49
3.1 Introduction 50
3.2 Valuation Overview 50
3.3 Valuation Modeling 56
3.4 Acquirer s Internal Approval to
Proceed 66
3.5 Establish a Mutual Understanding of
Broad Terms of the Transaction 67
3.6 Documentation of the Broad Terms
of the Transaction 68
3.7 Request for Information to Be Used
in Due Diligence 69
Appendix 3A A Survey of Valuation
Methodology and Techniques 71
Appendix 3B Illustration of Letter of Intent 85
Appendix 3C Illustrative Information
Request 88
Chapter 4 Preparing for and Executing Due
Diligence 95
4.1 Introduction 95
4.2 Creation of the Due Diligence Team 96
4.3 Development of the Due Diligence
Program 100
4.4 Planning Due Diligence 104
4.5 Conducting Due Diligence 105
4.6 Reporting on Due Diligence 108
4.7 Variation on the Theme: Auctions 110
Appendix 4A Acquisition Due Diligence
Checklist 114
CONTENTS vii
Chapter 5 Contract and Close 151
5.1 Introduction 151
5.2 Elements of the Agreement 154
5.3 Supporting Documents 160
Appendix 5A Illustration of Stock
Purchase Agreement 169
Appendix 5B Illustration of Assets
Purchase Agreement 188
Chapter 6 Postacquisition Integration 207
6.1 General 207
6.2 Pre Due Diligence Phase 209
6.3 Due Diligence Phase 213
6.4 Post Close Phase 215
6.5 Overview of the Process 216
6.6 Areas of Focus 217
6.7 Conclusion 220
Appendix 6A Guidelines for Managers
and Executives 221
Chapter 7 Financing 229
7.1 Introduction 229
7.2 Business Plans and Their Uses 229
7.3 Financing Resources 232
Chapter 8 Sales and Divestitures 241
8.1 Introduction 242
8.2 Sale of an Entire Business 242
8.3 Divestitures 250
Appendix 8A Illustrative Divestiture
Timeline 269
viii CONTENTS
Chapter 9 Federal Income Taxation of
Acquisitions 271
9.1 General 272
9.2 Taxable Acquisitions 274
9.3 IRC Section 338 281
9.4 Tax Free Mergers and Acquisitions 283
9.5 Tax Losses and Tax Credit
Carryovers of Acquired Corporations 298
9.6 Miscellaneous Tax Considerations 305
Chapter 10 Purchase Accounting 309
10.1 General Principles of Purchase
Accounting 310
10.2 Determining the Cost of an
Acquisition 312
10.3 Recording Assets Acquired and
Liabilities Assumed 319
10.4 Purchase Accounting in Special Areas 329
10.5 Income Tax Accounting 353
10.6 Record Keeping for Purchase
Accounting Acquisitions 358
10.7 Financial Reporting of a Purchase
Acquisition 359
10.8 Illustrations of Purchase Accounting 363
Chapter 11 Securities and Exchange Commission
and Other Regulatory
Requirements 369
11.1 Overview of Regulatory Environment 370
11.2 Securities Law Requirements upon
Merger or Acquisition 371
11.3 Solicitation and Preparation of Proxies 374
CONTENTS ix
11.4 Tender Offers 375
11.5 SEC Financial Reporting
Requirements 380
11.6 Antitrust Regulations 388
11.7 Other Regulations 389
Appendix 11A Significant SEC Regulatory
and Accounting Pronouncements 391
Index 393
|
adam_txt |
CONTENTS
About the Authors xi
Preface xiii
Chapter 1 Merger and Acquisition Overview 1
1.1 Introduction 2
1.2 Central Role of Strategic Planning in
the Merger and Acquisition Process 3
1.3 Types of M A Activity 6
1.4 Transaction Overviews 11
1.5 Role of the Financial Manager in
Mergers and Acquisitions 20
Chapter 2 Candidate Search and Qualification 27
2.1 Introduction 28
2.2 Overview of the Search and
Qualification Process 29
2.3 Creation of a Core Acquisition Team 31
2.4 Search Effort 33
2.5 Candidate Screening 38
Appendix 2A Acquisition Charter 46
vi CONTENTS
Chapter 3 Valuation and Preliminary
Agreement 49
3.1 Introduction 50
3.2 Valuation Overview 50
3.3 Valuation Modeling 56
3.4 Acquirer's Internal Approval to
Proceed 66
3.5 Establish a Mutual Understanding of
Broad Terms of the Transaction 67
3.6 Documentation of the Broad Terms
of the Transaction 68
3.7 Request for Information to Be Used
in Due Diligence 69
Appendix 3A A Survey of Valuation
Methodology and Techniques 71
Appendix 3B Illustration of Letter of Intent 85
Appendix 3C Illustrative Information
Request 88
Chapter 4 Preparing for and Executing Due
Diligence 95
4.1 Introduction 95
4.2 Creation of the Due Diligence Team 96
4.3 Development of the Due Diligence
Program 100
4.4 Planning Due Diligence 104
4.5 Conducting Due Diligence 105
4.6 Reporting on Due Diligence 108
4.7 Variation on the Theme: Auctions 110
Appendix 4A Acquisition Due Diligence
Checklist 114
CONTENTS vii
Chapter 5 Contract and Close 151
5.1 Introduction 151
5.2 Elements of the Agreement 154
5.3 Supporting Documents 160
Appendix 5A Illustration of Stock
Purchase Agreement 169
Appendix 5B Illustration of Assets
Purchase Agreement 188
Chapter 6 Postacquisition Integration 207
6.1 General 207
6.2 Pre Due Diligence Phase 209
6.3 Due Diligence Phase 213
6.4 Post Close Phase 215
6.5 Overview of the Process 216
6.6 Areas of Focus 217
6.7 Conclusion 220
Appendix 6A Guidelines for Managers
and Executives 221
Chapter 7 Financing 229
7.1 Introduction 229
7.2 Business Plans and Their Uses 229
7.3 Financing Resources 232
Chapter 8 Sales and Divestitures 241
8.1 Introduction 242
8.2 Sale of an Entire Business 242
8.3 Divestitures 250
Appendix 8A Illustrative Divestiture
Timeline 269
viii CONTENTS
Chapter 9 Federal Income Taxation of
Acquisitions 271
9.1 General 272
9.2 Taxable Acquisitions 274
9.3 IRC Section 338 281
9.4 Tax Free Mergers and Acquisitions 283
9.5 Tax Losses and Tax Credit
Carryovers of Acquired Corporations 298
9.6 Miscellaneous Tax Considerations 305
Chapter 10 Purchase Accounting 309
10.1 General Principles of Purchase
Accounting 310
10.2 Determining the Cost of an
Acquisition 312
10.3 Recording Assets Acquired and
Liabilities Assumed 319
10.4 Purchase Accounting in Special Areas 329
10.5 Income Tax Accounting 353
10.6 Record Keeping for Purchase
Accounting Acquisitions 358
10.7 Financial Reporting of a Purchase
Acquisition 359
10.8 Illustrations of Purchase Accounting 363
Chapter 11 Securities and Exchange Commission
and Other Regulatory
Requirements 369
11.1 Overview of Regulatory Environment 370
11.2 Securities Law Requirements upon
Merger or Acquisition 371
11.3 Solicitation and Preparation of Proxies 374
CONTENTS ix
11.4 Tender Offers 375
11.5 SEC Financial Reporting
Requirements 380
11.6 Antitrust Regulations 388
11.7 Other Regulations 389
Appendix 11A Significant SEC Regulatory
and Accounting Pronouncements 391
Index 393 |
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spelling | Gole, William J. Verfasser aut Mergers and acquisitions business strategies for accountants William J. Gole ; Joseph M. Morris 3. ed. Hoboken, NJ Wiley 2007 XIV, 399 S. txt rdacontent n rdamedia nc rdacarrier Unternehmenszusammenschluss (DE-588)4321280-3 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf Unternehmenskauf (DE-588)4078600-6 gnd rswk-swf Mergers and Acquisitions (DE-588)4205916-1 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Unternehmensbewertung (DE-588)4078594-4 gnd rswk-swf Unternehmenskauf (DE-588)4078600-6 s Unternehmenszusammenschluss (DE-588)4321280-3 s Rechnungswesen (DE-588)4048732-5 s Unternehmensbewertung (DE-588)4078594-4 s Bilanz (DE-588)4006566-2 s 1\p DE-604 Mergers and Acquisitions (DE-588)4205916-1 s 2\p DE-604 Morris, Joseph M. Verfasser aut http://www.loc.gov/catdir/toc/ecip074/2006036658.html Table of contents only HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015697314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Gole, William J. Morris, Joseph M. Mergers and acquisitions business strategies for accountants Unternehmenszusammenschluss (DE-588)4321280-3 gnd Bilanz (DE-588)4006566-2 gnd Unternehmenskauf (DE-588)4078600-6 gnd Mergers and Acquisitions (DE-588)4205916-1 gnd Rechnungswesen (DE-588)4048732-5 gnd Unternehmensbewertung (DE-588)4078594-4 gnd |
subject_GND | (DE-588)4321280-3 (DE-588)4006566-2 (DE-588)4078600-6 (DE-588)4205916-1 (DE-588)4048732-5 (DE-588)4078594-4 |
title | Mergers and acquisitions business strategies for accountants |
title_auth | Mergers and acquisitions business strategies for accountants |
title_exact_search | Mergers and acquisitions business strategies for accountants |
title_exact_search_txtP | Mergers and acquisitions business strategies for accountants |
title_full | Mergers and acquisitions business strategies for accountants William J. Gole ; Joseph M. Morris |
title_fullStr | Mergers and acquisitions business strategies for accountants William J. Gole ; Joseph M. Morris |
title_full_unstemmed | Mergers and acquisitions business strategies for accountants William J. Gole ; Joseph M. Morris |
title_short | Mergers and acquisitions |
title_sort | mergers and acquisitions business strategies for accountants |
title_sub | business strategies for accountants |
topic | Unternehmenszusammenschluss (DE-588)4321280-3 gnd Bilanz (DE-588)4006566-2 gnd Unternehmenskauf (DE-588)4078600-6 gnd Mergers and Acquisitions (DE-588)4205916-1 gnd Rechnungswesen (DE-588)4048732-5 gnd Unternehmensbewertung (DE-588)4078594-4 gnd |
topic_facet | Unternehmenszusammenschluss Bilanz Unternehmenskauf Mergers and Acquisitions Rechnungswesen Unternehmensbewertung |
url | http://www.loc.gov/catdir/toc/ecip074/2006036658.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015697314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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