Evaluating Acquisition Candidates

Article Abstract:

Evaluation of an acquisition candidate requires complete and accurate financial information. A list of directories is provided to aid would-be purchasers of smaller and larger companies. Procedures are outlined for determining the market value of a target company. Use of book value, the payback period, and sales are presented as techniques for estimating the company's value. When the research is completed, organized and analyzed, the treasurer writes a recommendation.

Acquisitions and mergers

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Tough Test for Futures to Win Hedge Status under New FASB Rule

Article Abstract:

A new Financial Accounting Standards Board (FASB) proposal requires firms that purchase futures contracts to prove their need to hedge risk. Market value fluctuations are to be reported as a deferred adjustment of the hedged amount. A final statement on this proposal is expected after April 1984.

Hedging (Finance)

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New FASB Pension Rule Panned by Finance Execs

Article Abstract:

The new FASB accounting standard, which concerns the method of reporting pension assets and liabilities, has been met with criticism. The new proposal requires that corporations report pension assets and liabilities on their balance sheet. This practice would label pension costs as a liability.

Standards, Compensation and benefits, Accounting, Financial Accounting Standards Board

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