Mergers and Acquisitions: Supplement

Note to the Reader: Materials not in the main volume are indicated by "(New)" after the title; Preface; Acknowledgments; Chapter 1: Acquisitions-A Business and Legal Overview - James R. Krendl, Krendl, Horowitz & Krendl; 1.20 Noncompetition Covenants - New; Chapter 4: Accounting for Business Combinations: Overview - Joseph M. Morris; 4.1 General; 4.2 The Purchase Method and the Pooling-of-Interests Method; 4.3 Final FASB Statement, Previous Exposure Draft, and History of the Business Combinations Project; 4.4 FASB Consolidation Project; Chapter 5: The Pooling-of-Interests Method - Joseph M. Morris; 5.1 Conditions for the Use of the Pooling-of-Interests Method; Chapter 6: Purchase Accounting - Joseph M. Morris; 6.1 General Principles of Purchase Accounting; 6.2 Determining the Cost of an Acquisition; 6.3 Recording Assets Acquired and Liabilities Assumed; 6.4 Purchase Accounting in Special Areas; 6.7 Financial Reporting of a Purchase Acquisition; Chapter 8: Federal Income Taxation of Acquisitions - Greg A. Dickey, Hein & Associates LLP; 8.3 IRC Section 338; 8.4 Tax-Free Mergers and Acquisitions; 8.6 Miscellaneous Tax Considerations 41; Chapter 9: The Independent Accountant's Role in Acquisitions - James N. Brendel, Hein & Associates LLP; 9.5 Auditing Postacquisition Financial Statements of an Acquirer; Chapter 10: Securities and Exchange Commission and Other Regulatory Requirements - Robert J. Puls, Mark W. Lindsey, PricewaterhouseCoopers LLP; 10.3 Solicitation and Preparation of Proxies; 10.4 Tender Offers; 10.5 SEC Financial Reporting Requirements; 10.6 Unique SEC Accounting Requirements; Cumulative Index