Mergers and Acquisitions: Business Strategies for Accountants

Author:   William J. Gole ,  Joseph Morris
Publisher:   John Wiley and Sons Ltd
Edition:   2nd Revised edition
ISBN:  

9780471464716


Pages:   144
Publication Date:   01 April 2006
Format:   Paperback
Availability:   Awaiting stock   Availability explained


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Mergers and Acquisitions: Business Strategies for Accountants


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Overview

The 2003 Cumulative Supplement thoroughly updates Mergers and Acquisitions: Business Strategies for Accountants, Second Edition.

Full Product Details

Author:   William J. Gole ,  Joseph Morris
Publisher:   John Wiley and Sons Ltd
Imprint:   John Wiley & Sons Inc
Edition:   2nd Revised edition
Dimensions:   Width: 15.20cm , Height: 1.00cm , Length: 22.80cm
Weight:   0.244kg
ISBN:  

9780471464716


ISBN 10:   0471464716
Pages:   144
Publication Date:   01 April 2006
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Out of Stock Indefinitely
Availability:   Awaiting stock   Availability explained

Table of Contents

Note to the Reader: Material not in the main volume is indicated by (New) after the title. New material from a prior supplement that has been updated for this supplement is indicated by (Revised) after the title. Material new to or modified in this supplement is indicated by an asterisk () in the left margin in the contents and throughout the supplement.Preface.Acknowledgments.Chapter 1 Acquisitions-A Business and Legal Overview (James R. Krendl, Krendl Krendl Sachnoff & Way).1.20 Noncompetition Covenants (New).Chapter 2A Preparing for and Executing Due Diligence (New) (William J. Gole).2A.1 Introduction.2A.2 Key Steps Preceding the Due Diligence Process.2A.3 Creation of the Due Diligence Team.2A.4 Development of the Due Diligence Program.2A.5 Planning Due Diligence.2A.6 Conducting Due Diligence.2A.7 Reporting on Due Diligence.2A.8 A Variation on the Theme: Auctions.Appendix 2A.1 Illustrative Information Request: XYZ Software Co. (New).Chapter 3A Divestitures (New) (William J. Gole).3A.1 Introduction.3A.2 Divestiture Rationales.3A.3 Predivestiture Issues and Considerations.3A.4 Divestiture Planning.3A.5 Preparation for the Transaction.3A.6 Execution of the Transaction.Appendix 3A.1 Illustrative Divestiture Timeline.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.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.

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Author Information

William J. Gole is a business consultant, educator, and author of professional books and continuing professional education courses for accountants and other financial professionals. From 1986 to 2003, he was a senior executive at a number of operating companies affiliated with The Thomson Corporation. Most recently, he was senior vice president, Planning and Business Development, at Thomson Healthcare, a $500 million information company serving healthcare professionals with database, newsletter, and medical education products. In that capacity he had responsibility for strategic planning and M&A activity, and managed the acquisition and divestiture of over fifty properties. Prior to that assignment, he was senior vice president for Worldwide Sales and Services for Thomson Scientific, an internationally renowned scientific database publisher with offices in Philadelphia, San Diego, London, Tokyo, Seoul, and Singapore. In that role, he had responsibility for international sales, customer education, and customer service. He has also held positions as president and chief executive officer of Frost & Sullivan, an international market research publisher; as publisher at the American Institute of CPAs; and as senior auditor with Coopers & Lybrand. Mr. Gole has authored or co-authored several books, including Guide to Small Business Consulting Engagements and Guide to Construction Contractors, published by Practitioners Publishing Company, and over twenty continuing professional education courses on accounting and consulting services. He has also taught accounting and business courses at a number of colleges and universities in the New York metropolitan area, and currently teaches a course on International Business at Molloy College in Rockville Centre, New York. Joseph M. Morris is an accounting, tax, and general business consultant and an author of professional books for practicing accountants and other financial professionals. From 1988 to 1990, he was a project manager for the FASB. At the FASB, Mr. Morris was responsible for the major project on consolidations and related matters, which included accounting for consolidated financial statements and parent-subsidiary relationships, accounting for acquisitions, and accounting for joint ventures. He was also the FASB staff specialist in accounting for the software industry. From 1966 to early 1999, he was senior vice president and chief financial officer and a member of the board of directors of ITEX Corporation, a publicly traded company, which provides diversified financial services and operates the largest organized commercial barter exchange. Previously, he was vice president and corporate controller of Scientific Software-Intercomp, Inc., a publicly traded NASDAQ company. Earlier in his career, Mr. Morris worked extensively on acquisitions in private industry while with Lone Star Industries, Inc., and in public accounting while with Coopers & Lybrand LLP. Mr. Morris has authored several other Wiley books, including Software Industry Accounting, which received the Association of American Publishers award for Best New Professional Book in Accounting Practice for 1993. The first edition of his book, Mergers and Acquisitions, received the Association of American Publishers award for Best New Professional Book in Accounting Practice for 1995.

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