Welcome to Scribd. Sign in or start your free trial to enjoy unlimited e-books, audiobooks & documents.Find out more
Download
Standard view
Full view
of .
Look up keyword
Like this
1Activity
0 of .
Results for:
No results containing your search query
P. 1
Accounting,Taxes,AndM&AValuation

Accounting,Taxes,AndM&AValuation

Ratings: (0)|Views: 3|Likes:
Published by Hesty_Oktariza_633

More info:

Published by: Hesty_Oktariza_633 on Jul 11, 2011
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PPTX, PDF, TXT or read online from Scribd
See more
See less

10/27/2013

pdf

text

original

 
 Accounting, Taxes, and M&AValuation
What Every Investment Banker Needs to Know
 
M&A Accounting
‡Depending on the characteristics of amerger or acquisition transaction will beaccounted for as a:
 ±purchase combination or a ±pooling-of-interest (pooling) combination.
 
P
urchase Method Accounting
‡
P
urchase accounting requires the acquirer torecord in its financial statements the fair marketvalue of all assets acquired.
 ±Both tangible and intangible, and liabilities assumed. ±The fair value of an asset is generally its market oappraised value, and liabilities are generally valuedon a present value basis.
‡Any excess or residual purchase price over thefair value of the net identifiable assets isconsidered goodwill that must be recorded as anasset and amortized over its useful life or amaximum of 40 years.

You're Reading a Free Preview

Download
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->