INTRODUCTION TO BUSINESS COMBINATIONS AND THE CONCEPTUAL FRAMEWORK
LEARNING OBJECTIVES
Describe historical trends in types of business combinations.
Identify the major reasons firms combine.
Identify the factors that managers should consider in exercising due diligence in business combinations.
Identify defensive tactics used to attempt to block business combinations.
Distinguish between an asset and a stock acquisition.
Indicate the factors used to determine the price and the method of payment for a business combination.
Calculate an estimate of the value of goodwill to be included in an offering price by discounting expected future excess earnings over some period of years.
Describe ...
Get Advanced Accounting, 5th Edition now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.