It's what's beyond the figures that really counts
Article Abstract:
Analyzing the prepared accounts of a corporation that is a potential target for acquisition is a four-step process that involves understanding the perspective of the accounts, the picture the reporting accountants wish to present, and the blind spots overlooked by the reporting accountants. To perform such an analysis, the interested party should answer the following questions: (1) what type of accounts are presented (outside auditors' reports, internal accounting reports, and consolidated or stand alone accounts), (2) what do the accounts contain, (3) what have the accounts failed to report, and (4) what information cannot be relayed by the accounts.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1986
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Accountability and acquisitions
Article Abstract:
Merger accounting techniques are much more effective for measuring the success of acquisitions than are standard acquisition accounting methods. Merger accounting produces accurate performance improvement records because it produces profit and loss accounts that are comparable between years. Merger accounting is also better for measuring acquisition success because it is less susceptible to manipulation that current acquisition accounting methods.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1989
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The big decision: whether or not to float your company
Article Abstract:
Whether a company should float, i.e., make a public offering, is a big decision and should be made carefully with a look at both advantages and disadvantages. Timing of the offer is also crucial and is influenced by strategic (internal development of the company) and tactical issues (outside factors). Long-term planning is important, and early consultation with experts outside the company is recommended.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1986
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