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  2. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    The set of guidelines prescribed by SFAS 141r are generally found in ASC Topic 805. Outside the United States, the International Accounting Standards Board governs the process through the issuance of IFRS 3. Purchase price allocations are performed in conformity with the purchase method of merger and acquisition accounting.

  3. Mergers and acquisitions - Wikipedia

    en.wikipedia.org/wiki/Mergers_and_acquisitions

    The rise of globalization has exponentially increased the necessity for agencies such as the Mergers and Acquisitions International Clearing (MAIC), trust accounts and securities clearing services for Like-Kind Exchanges for cross-border M&A. [citation needed] On a global basis, the value of cross-border mergers and acquisitions rose seven-fold ...

  4. Consolidation (business) - Wikipedia

    en.wikipedia.org/wiki/Consolidation_(business)

    In business, consolidation or amalgamation is the merger and acquisition of many smaller companies into a few much larger ones. In the context of financial accounting, consolidation refers to the aggregation of financial statements of a group company as consolidated financial statements.

  5. What Part of Merger Growth Accounting Do You Not ... - AOL

    www.aol.com/2012/11/16/what-part-of-merger...

    The 3-D printing industry is up and coming, and two companies -- 3D Systems and Stratasys -- are leading the way. Both are growing organically and via acquisitions, and their stocks have been ...

  6. Major U.S. bank mergers and acquisitions - AOL

    www.aol.com/finance/major-u-bank-mergers...

    Mergers and acquisitions are a driving force in the world of finance. Banks, for example, are consolidating all the time, and mergers are how some of the largest banks in America have grown so large.

  7. Tax consolidation - Wikipedia

    en.wikipedia.org/wiki/Tax_consolidation

    Tax consolidation, or combined reporting, is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This generally means that the head entity of the group is responsible ...

  8. Money Minute: Medtronic Merger Deal a Tax Dodge? - AOL

    www.aol.com/news/on-medtronic-merger-deal-tax...

    Medtronic is the latest to join a list of health care companies seeking lower corporate tax rates abroad through acquisitions. Medical device-maker Medtronic (MDT) is reportedly in advance talks ...

  9. Asset purchase agreement - Wikipedia

    en.wikipedia.org/wiki/Asset_purchase_agreement

    In the context of a merger or acquisition transaction, asset purchase agreements have a distinct set of advantages and disadvantages compared to using an equity (or stock) purchase agreement or a merger agreement. In an equity or merger acquisition, the purchaser is guaranteed to receive all of the target's assets without exception, but also ...

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