Masters Degree Advanced Financial Accounting (1 Overview of Business Combinations) Flashcards on Chapter 1, created by Sarah Nicole Bog on 29/12/2015.
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Created by Sarah Nicole Bog
over 8 years ago
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Close
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Created by Sarah Nicole Bog
over 8 years ago
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Qualities of USA business environment
consolidated financial statements
Why have a complex business structure?
Merger Boom 1960s
1980s Consolidations
1990s
ethical concerns
ways to expand business
subsidiary
spinoff
splitoff
business combination
control
merger
controlling ownership
noncontrolling entity
primary beneficiary
purchase method
pooling of interests method
ONLY ACCEPTABLE:
acquisition method
statutory merger
statutory consolidation
stock acquisition
parent-subsidiary relationship
friendly acquisition
hostile takeover
tender offer
acquisition of assets
What amount of stock is controlling?
What other way can a company have control of another?
How do you value a firm when acquired?
present value of company
acquisition accounting
ASC 805
ASC 820
goodwill
FASB Goodwill
differential
bargain purchase
measurement period
contingent consideration
acquiree contingencies
Is ongoing R&D an asset?
