How will valuation changes affect M&A deals?
β Scribed by Peter Woodlock; Gang Peng
- Publisher
- John Wiley and Sons
- Year
- 2009
- Tongue
- English
- Weight
- 103 KB
- Volume
- 20
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
β¦ Synopsis
Abstract
In late 2007 and early 2008, both the Financial Accounting Standards Board and the International Accounting Standards Board issued separate statements on business combinations. There are a number of similarities between the two new standards, but differences do exist that could lead to dramatically different valuations of assets and liabilities in a mergerβandβacquisition (M&A) deal. Deal makers must understand the differences in the two standards to decide how to structure any new deal. The authors take an inβdepth look at the issues involved. Β© 2009 Wiley Periodicals, Inc.
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