Index
A
ABN Amro
32, 83
Abnormal profits
6–7
Accountants
4–5
Accounting consideration
20, 24, 129
financial data, limitations of
130–131
financial reporting of business combinations
131–136
SFAS 141R
133–136
SFAS 157
136
international accounting standards
144
purchase accounting on financial statements
137–143
balance sheet considerations
137–141
cash flow considerations
143
income statement
143
recapitalization accounting
144–148
Acquirer
2
Acquirer and target firms
10–11, 66–69, 73
synergy distribution between
11–12
Acquirer Inc.
141
Acquiring company
2
Acquisition, form of
seeForm of acquisition
Acquisition agreements
93–95
closing conditions
94
indemnification
94–95
preclosing covenants
93–94
representations and warranties
93
Acquisition vehicle
20
choice of
22
Acquisition vehicle and postclosing ...

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