How will valuation changes affect M&A deals?

In late 2007 and early 2008, both the Financial Accounting Standards Board and the International Accounting Standards Board issued separate statements on business combinations. There are a number of similarities between the two new standards, but differences do exist that could lead to dramatically...

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Bibliographic Details
Published inThe Journal of Corporate Accounting & Finance Vol. 20; no. 4; pp. 49 - 61
Main Authors Woodlock, Peter, Peng, Gang
Format Journal Article Trade Publication Article
LanguageEnglish
Published Hoboken Wiley Subscription Services, Inc., A Wiley Company 01.05.2009
Wiley Periodicals Inc
Subjects
Acquisitions & mergers
Business combinations
FASB statements
Financial accounting standards
IFRS 3R
International Financial Reporting Standards
SFAS 141(R)
United States > US
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Summary:In late 2007 and early 2008, both the Financial Accounting Standards Board and the International Accounting Standards Board issued separate statements on business combinations. There are a number of similarities between the two new standards, but differences do exist that could lead to dramatically different valuations of assets and liabilities in a merger‐and‐acquisition (M&A) deal. Deal makers must understand the differences in the two standards to decide how to structure any new deal. The authors take an in‐depth look at the issues involved. © 2009 Wiley Periodicals, Inc.
Bibliography:ArticleID:JCAF20500
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ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.20500