M& A Roundup - The FASB is preparing another round of changes in m&a accounting, nothing as heavy as the scrapping of pooling last year but important enough to complicate the lives of dealmakers. Among the key proposals is a controversial way of handling earn-outs, which could threaten a deal technique that's always hairy to begin with. Other proposed revisions deal with expensing merger and ...
Year of publication:
Mergers & acquisitions. - New York, NY : Investment Dealers' Digest, ISSN 0026-0010, ZDB-ID 8628555. - Vol. 37.2002, 12, p. 14-16