Merger and Acquisitions: Supplement

Written for accountants, but accessible to CEOs, CFOs, and investment bankers, "Mergers and Acquisitions" provides guidelines for performing all the accounting and business procedures connected with mergers and acquisitions. These include acquisitions searches, pre-acquisition reviews and due diligence, reviews of transaction structure and contracts, monitoring contract-term compliance, tax law planning and compliance, SEC and regulatory compliance, auditing, and post-acquisition transition and integration. It provides step-by-step guidance on evaluating an acquisition candidate, establishing and implementing computer system transitions, accounting for the business combination, tax compliance, and regulatory considerations. This accompanies a comprehensive discussion of technical accounting and tax requirements as well as theoretical issues and practical information on procedures with examples of their use. The book is supplemented annually to include accounting pronouncements, SEC requirements, and tax-law changes.