Mergers & Acquisitions For Dummies, 2nd Edition

Index

A

• access to information, in letter of intent (LOI), 172
• accountability, with personnel, 322–324
• accountants, as advisors, 183, 185
• accounting
  • carve-outs and, 312
  • valuation and, 123
• Accounting For Dummies (C. and Tracy), 149, 156
• account-prepared statements, in offering document, 147–148
• accounts payable, due diligence and, 271
• accounts receivable
  • about, 156–157
  • due diligence and, 271
• accretive acquisitions, 63, 117
• accruals, as a seller problem, 337–338
• acquirer, 57
• acquiring
  • customers, 72–73
  • vendors, 72–73
• acquiring companies, recognizing components of, 61
• acquisitions, defined, 12
• ad infinitum, 184
• addbacks, 112, 144–145, 181
• adjustments
  • adjusted EBITDA, 18–19
  • post-closing, 22
• advice, for buyers, 80–81
• advisors
  • about, 179
  • avoiding communication breakdowns, 188–190
  • characteristics of ideal, 179–181
  • fees/costs of, 21
  • inside, 181–182
  • involving, 80–81
  • involving bankers, 190–191
  • outside, 182–188
  • wealth, 183
• agendas, setting for management meetings, 211–212
• an extended period, 262
• analyzing
  • bids, 33
  • discounted cash flow (DCF), 118
  • internal rates of return (IRR), 118–119
  • leveraged buyout (LBO), 117–118
  • life after transactions, 59–60
  • management meetings, 216–217
  • microeconomic factors, 44–47
  • valuation reports, 116–118
• anonymity, of teasers, 73–74
• APA (asset purchase agreement), 284
• appearance, of offering document, 131–139
• approaching competitors, 87–88
• approvals, in letter of intent (LOI), 171–172
• asking
  • ask price question, 203–204
  • interview questions, ...