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221201 ||| eng |
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|a 1280826940
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4 |
|a HF5686
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| 100 |
1 |
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|a Morris, Joseph M.
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| 245 |
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|a Mergers and Acquisitions
|b Business Strategies for Accountants
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| 260 |
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|b Wiley
|c 2007
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| 300 |
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|a 415 pages
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|a IX. HUMAN RESOURCES -- Chapter 5: CONTRACT AND CLOSE -- 5.1 INTRODUCTION -- 5.2 ELEMENTS OF THE AGREEMENT -- 5.3 SUPPORTING DOCUMENTS -- Appendix 5A: ILLUSTRATION OF STOCK PURCHASE AGREEMENT -- ILLUSTRATION OF STOCK PURCHASE AGREEMENT -- ARTICLE I PURCHASE AND SALE -- ARTICLE II PURCHASE PRICE AND NONCOMPETITION PAYMENT -- ARTICLE III REPRESENTATIONS AND WARRANTIES OF THE SELLER AND THE COMPANY -- ARTICLE IV REPRESENTATIONS AND WARRANTIES OF BUYER -- ARTICLE V INFORMATION AND CONFIDENTIALITY -- ARTICLE VI CONSULTING AND NONCOMPETITION AGREEMENTS -- ARTICLE VII CONDITIONS TO CLOSING -- ARTICLE VIII CLOSING -- ARTICLE IX TERMINATION -- ARTICLE X MUTUAL INDEMNIFICATION -- ARTICLE XI POSTCLOSING OPERATIONS -- ARTICLE XII GENERAL PROVISIONS -- Appendix 5B: ILLUSTRATION OF ASSETS PURCHASE AGREEMENT -- ILLUSTRATION OF ASSETS PURCHASE AGREEMENT -- ARTICLE I PURCHASE AND SALE OF ASSETS -- ARTICLE II PURCHASE PRICE AND NONCOMPETITION PAYMENT -- ARTICLE III ASSUMPTION OF LIABILITIES -- ARTICLE IV REPRESENTATIONS AND WARRANTIES OF THE SHAREHOLDER AND THE SELLER -- ARTICLE V REPRESENTATIONS AND WARRANTIES OF THE BUYER -- ARTICLE VI INFORMATION AND CONFIDENTIALITY -- ARTICLE VII CONSULTING AND NONCOMPETITION AGREEMENTS -- ARTICLE VIII CONDITIONS TO CLOSING -- ARTICLE IX CLOSING -- ARTICLE X TERMINATION -- ARTICLE XI MUTUAL INDEMNIFICATION -- ARTICLE XII POSTCLOSING OPERATIONS -- ARTICLE XIII GENERAL PROVISIONS -- Chapter 6: POSTACQUISITION INTEGRATION -- 6.1 GENERAL -- 6.2 PRE-DUE DILIGENCE PHASE -- 6.3 DUE DILIGENCE PHASE -- 6.4 POST-CLOSE PHASE -- 6.5 OVERVIEW OF THE PROCESS -- 6.6 AREAS OF FOCUS -- 6.7 CONCLUSION -- Appendix 6A: GUIDELINES FOR MANAGERS AND EXECUTIVES -- GUIDELINES FOR MANAGERS AND EXECUTIVES IN THE ACQUIRING FIRM -- GUIDELINES FOR MANAGERS AND EXECUTIVES IN THE ACQUIRED ORGANIZATION -- Chapter 7: FINANCING -- 7.1 INTRODUCTION.
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|a 7.2 BUSINESS PLANS AND THEIR USES -- 7.3 FINANCING RESOURCES -- Chapter 8: SALES AND DIVESTITURES -- 8.1 INTRODUCTION -- 8.2 SALE OF AN ENTIRE BUSINESS -- 8.3 DIVESTITURES -- Appendix 8A: ILLUSTRATIVE DIVESTITURE TIMELINE -- Chapter 9: FEDERAL INCOME TAXATION OF ACQUISITIONS -- 9.1 GENERAL -- 9.2 TAXABLE ACQUISITIONS -- 9.3 IRC SECTION 338 -- 9.4 TAX-FREE MERGERS AND ACQUISITIONS -- 9.5 TAX LOSSES AND TAX CREDIT CARRYOVERS OF ACQUIRED CORPORATIONS -- 9.6 MISCELLANEOUS TAX CONSIDERATIONS -- Chapter 10: PURCHASE ACCOUNTING -- 10.1 GENERAL PRINCIPLES OF PURCHASE ACCOUNTING -- 10.2 DETERMINING THE COST OF AN ACQUISITION -- 10.3 RECORDING ASSETS ACQUIRED AND LIABILITIES ASSUMED -- 10.4 PURCHASE ACCOUNTING IN SPECIAL AREAS -- 10.5 INCOME TAX ACCOUNTING -- 10.6 RECORD KEEPING FOR PURCHASE ACCOUNTING ACQUISITIONS -- 10.7 FINANCIAL REPORTING OF A PURCHASE ACQUISITION -- 10.8 ILLUSTRATIONS OF PURCHASE ACCOUNTING -- Chapter 11: SECURITIES AND EXCHANGE COMMISSION AND OTHER REGULATORY REQUIREMENTS -- 11.1 OVERVIEW OF REGULATORY ENVIRONMENT -- 11.2 SECURITIES LAW REQUIREMENTS UPON MERGER OR ACQUISITION -- 11.3 SOLICITATION AND PREPARATION OF PROXIES -- 11.4 TENDER OFFERS -- 11.5 SEC FINANCIAL REPORTING REQUIREMENTS -- 11.6 ANTITRUST REGULATIONS -- 11.7 OTHER REGULATIONS -- Appendix 11A: SIGNIFICANT SEC REGULATORY AND ACCOUNTING PRONOUNCEMENTS -- INDEX.
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|a MERGERS AND ACQUISITIONS, Third Edition -- CONTENTS -- ABOUT THE AUTHORS -- PREFACE -- Chapter 1: MERGER AND ACQUISITION OVERVIEW -- 1.1 INTRODUCTION -- 1.2 CENTRAL ROLE OF STRATEGIC PLANNING IN THE MERGER AND ACQUISITION PROCESS -- 1.3 TYPES OF M& A ACTIVITY -- 1.4 TRANSACTION OVERVIEWS -- 1.5 ROLE OF THE FINANCIAL MANAGER IN MERGERS AND ACQUISITIONS -- Chapter 2: CANDIDATE SEARCH AND QUALIFICATION -- 2.1 INTRODUCTION -- 2.2 OVERVIEW OF THE SEARCH AND QUALIFICATION PROCESS -- 2.3 CREATION OF A CORE ACQUISITION TEAM -- 2.4 SEARCH EFFORT -- 2.5 CANDIDATE SCREENING -- Appendix 2A: ACQUISITION CHARTER -- ACQUISITION CHARTER XYZ CORPORATION FEBRUARY 2007 -- Chapter 3: VALUATION AND PRELIMINARY AGREEMENT -- 3.1 INTRODUCTION -- 3.2 VALUATION OVERVIEW -- 3.3 VALUATION MODELING -- 3.4 ACQUIRER'S INTERNAL APPROVAL TO PROCEED -- 3.5 ESTABLISH A MUTUAL UNDERSTANDING OF BROAD TERMS OF THE TRANSACTION -- 3.6 DOCUMENTATION OF THE BROAD TERMS OF THE TRANSACTION -- 3.7 REQUEST FOR INFORMATION TO BE USED IN DUE DILIGENCE -- Appendix 3A: A SURVEY OF VALUATION METHODOLOGY AND TECHNIQUES -- VALUATION MODEL -- SYNTHESIZING THE ESTIMATE OF VALUE: FINAL COMMENTS -- Appendix 3B: ILLUSTRATION OF LETTER OF INTENT -- Appendix 3C: ILLUSTRATIVE INFORMATION REQUEST -- XYZ SOFTWARE CO -- Chapter 4: PREPARING FOR AND EXECUTING DUE DILIGENCE -- 4.1 INTRODUCTION -- 4.2 CREATION OF THE DUE DILIGENCE TEAM -- 4.3 DEVELOPMENT OF THE DUE DILIGENCE PROGRAM -- 4.4 PLANNING DUE DILIGENCE -- 4.5 CONDUCTING DUE DILIGENCE -- 4.6 REPORTING ON DUE DILIGENCE -- 4.7 VARIATION ON THE THEME: AUCTIONS -- Appendix 4A: ACQUISITION DUE DILIGENCE CHECKLIST -- BUSINESS OVERVIEW -- FINANCIAL REVIEW -- ACQUISITION CANDIDATE INFORMATION -- I. CORPORATE -- II. GENERAL -- III. FINANCIAL -- IV. TECHNOLOGY -- V. PRODUCTS -- VI. MARKETING AND SALES -- VII. LEGAL -- E. TAXES -- VIII. INSURANCE.
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| 653 |
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|a Consolidation and merger of corporations / http://id.loc.gov/authorities/subjects/sh85031293
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| 653 |
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|a Consolidation and merger of corporations / fast
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| 653 |
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|a Entreprises / Fusion
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| 700 |
1 |
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|a Gole, William J.
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b OREILLY
|a O'Reilly
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| 856 |
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|u https://learning.oreilly.com/library/view/~/9780470042427/?ar
|x Verlag
|3 Volltext
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| 082 |
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|a 658.16
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| 082 |
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|a 338.83
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| 082 |
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|a 657.96
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|a 338
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| 520 |
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|a Contains step-by-step guidance on reviewing an acquisition candidate, setting up and implementing computer system transactions, accounting for the business combination, tax compliance and regulatory considerations. Features a comprehensive discussion on technical accounting and tax requirements along with practical procedural information and examples of application. Supplemented annually to keep accountants up to date with the latest SEC requirements, regulatory, and tax law changes. Chapters include: (1) Background, (2) Acquisitions: Corporate Strategy, (3) Acquisition Process, (4) Role of Management, (5) Acquisition Modeling, (6) Due Diligence, (7) Implementation of Post-Acquisition Integration, (8) Accounting, Tax, and Regulatory Issues, (9) Valuation Considerations, (10) Divestitures, (11) International Acquisitions
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