MARC record from Internet Archive

LEADER: 05586cam 22003494a 4500
001 9922130920001661
005 20150423142448.0
008 991019s2000 nyu 001 0 eng
010 $a 99054858
020 $a047138187X (cloth : alk. paper)
035 $a(CSdNU)u100928-01national_inst
035 $a(Sirsi) l99054858
035 $a(Sirsi) l99054858
035 $a(Sirsi) 01-AAM-6657
035 $a 99054858
040 $aDLC$cDLC$dDLC$dOrPss
042 $apcc
050 00 $aHF 5686 C7$bM673 2000
100 1 $aMorris, Joseph M.,$d1949-
245 10 $aMergers and acquisitions :$bbusiness strategies for accountants / $cJoseph M. Morris ... [et al.].
250 $a2nd ed.
260 $aNew York :$bJohn Wiley & Sons,$cc2000.
300 $axx, 444 p. ;$c25 cm.
490 1 $aThe Wiley M&A library
500 $aIncludes index.
505 0 $aAcquisitions--A Business and Legal Overview / James R. Krendl -- Why Companies Buy or Merge -- The Acquisition Process -- The Acquisition Team -- Overall Acquisition Strategy and Criteria -- Identifying an Acquisition Candidate -- Evaluating an Acquisition Candidate -- Structuring Acquisitions -- Establishing Price -- Financing Acquisitions -- Tax Issues -- Formalizing the Deal and Due Diligence -- Consummating the Acquisition -- Postacquisition Matters -- Limited-Liability Entities -- Characteristics and Qualifications Concerning Limited Liability -- Purchase Price in the Form of Stock -- Some Thoughts on Negotiation -- Role of Business Brokers -- Checklist for Purchase of Corporate Assets and Assumption of Liabilities -- Preacquisition Reviews / Daniel T. May, Brian W. Meara -- Searching for and Screening Acquisition Candidates -- Reviewing an Acquisition Candidate's Industry and Business -- Analyzing an Acquisition Candidate's Financial Statements -- Reviewing Proposed Acquisition Structures, Terms, and Agreements -- Coopers & Lybrand Comprehensive Preacquisition Review Checklist -- Overview Preacquisition Review Checklist -- Postacquisition Transition and Integration / Price Pritchett -- Key Dynamics Set in Motion by the Merger -- The Emotional Impact on People -- Guidelines for Managers and Executives in the Acquiring Firm -- Guidelines for Managers and Executives in the Acquired Organization -- Accounting for Business Combinations: Overview / Joseph M. Morris -- Pooling-of-Interests Method and the Purchase Method -- FASB Business Combinations Project -- FASB Consolidation Project -- Accounting and Systems Transition -- Accounting Standards on Business Combinations -- Checklist for Transition and Integration -- The Pooling-of-Interests Method / Joseph M. Morris -- Conditions for the Use of the Pooling-of-Interests Method -- Attributes of the Combining Companies -- Manner of Combining Interests -- Absence of Planned Transactions -- Accounting by the Pooling-of-Interests Method -- Financial Reporting of a Pooling of Interests -- Purchase Accounting / Joseph M. Morris -- General Principles of Purchase Accounting -- Determining the Cost of an Acquisition -- Recording Assets Acquired and Liabilities Assumed -- Purchase Accounting in Special Areas -- Income Tax Accounting -- Record Keeping for Purchase Accounting Acquisitions -- Financial Reporting of a Purchase Acquisition -- Illustrations of Purchase Accounting -- Checklist of Disclosure Requirements--Purchase-Method Acquisitions -- Accounting for Leveraged Acquisitions / James N. Brendel -- Application of EITF Issue 88-16 -- SEC Accounting Guidance -- Illustration of Accounting for a Leveraged Acquisition -- EITF Issue 88-16, Basis in Leveraged Buyout Transactions -- EITF Issues on Leveraged Acquisitions -- Federal Income Taxation of Acquisitions / Greg A. Dickey -- Taxable Acquisitions -- IRC Section 338 -- Tax-Free Mergers and Acquisitions -- Tax Losses and Tax Credit Carryovers of Acquired Corporations -- Miscellaneous Tax Considerations -- The Independent Accountant's Role in Acquisitions / James N. Brendel -- Acquisition Audits -- Preacquisition Reviews and Procedures and Related Reporting -- Consulting and Business Advisory Services -- Auditing Postacquisition Financial Statements of an Acquirer -- Planning and Arrangements with Clients -- Illustration of a Program for Auditing Purchase-Method Accounting -- Illustration of an Engagement Letter for a Preacquisition Review -- Illustration of a Program for Preacquisition Review by an Independent CPA -- Securities and Exchange Commission and Other Regulatory Requirements / Robert J. Puls -- Overview of Regulatory Environment -- Securities Law Requirements upon Merger or Acquisition -- Solicitation and Preparation of Proxies -- Tender Offers -- SEC Financial Reporting Requirements -- Unique SEC Accounting Requirements -- Antitrust Regulations -- Significant SEC Regulatory and Accounting Pronouncements -- Valuing an Acquisition Candidate / Louis E. Sapperstein -- Overriding Strategic Considerations -- Similarity of Acquisition Search Criteria and Business Valuation Criteria -- Defining the Purchase -- The Valuation Model -- Synthesizing the Estimate of Value: Final Comments -- Illustration of Letter of Intent -- Illustration of Stock Purchase Agreement -- Illustration of Assets Purchase Agreement.
650 0 $aConsolidation and merger of corporations$xAccounting.
700 1 $aMorris, Joseph M.,$d1949-
830 0 $aWiley M&A library.
948 $a03/13/2002$b03/22/2002
983 $a31786101652250
999 $aHF 5686 C7 M673 2000$wLC$c1$i31786101652250$d4/6/2010$e6/2/2008 $f3/30/2004$g1$lCIRCSTACKS$mNULS$n3$q1$rY$sY$tBOOK$u3/22/2002