CONTENTS
INTRODUCTION TO BUSINESS COMBINATIONS AND THE CONCEPTUAL FRAMEWORK
Planning M&A in a Changing Environment and Under Changing Accounting Requirements
Business Combinations: Why? Why Not?
Business Combinations: Historical Perspective
Terminology and Types of Combinations
Avoiding the Pitfalls before the Deal
Determining Price and Method of Payment in Business Combinations
Alternative Concepts of Consolidated Financial Statements
FASB Codification (Source of GAAP)
Appendix: Evaluating Firm Performance
Analyzing Financial Statements
ASC (Accounting Standards Codification) Exercises
ACCOUNTING FOR BUSINESS COMBINATIONS
Historical Perspective on Business Combinations
Pro Forma Statements and Disclosure Requirement
Explanation and Illustration of Acquisition Accounting
Contingent Consideration in an Acquisition
Appendix A: Deferred Taxes in Business Combinations
Analyzing Financial Statements
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