Mergers and Acquisitions : Business Strategies for Accountants.

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 alon...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Morris, Joseph M. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Wiley 2007.
Temas:
Consolidation and merger of corporations.
Entreprises > Fusion.
Consolidation and merger of corporations
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 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.
  • 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.
  • 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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