| Autor: |
Wilson, Arlette, McLelland, Andrew J. |
| Předmět: |
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| Zdroj: |
Mergers & Acquisitions; May2005, Vol. 40 Issue 5, p39-41, 3p, 4 Charts |
| Abstrakt: |
The article focuses on a change in accounting being considered by the U.S. Financial Accounting Standards Board for bargain purchasers in the U.S. The proposal requires buyers to pay discounted amount to record a gain on the transaction in place of the current way of decreasing values of existing assets. It is said that businesses purchased at a bargain price are usually financially underperforming and not worthy of the premium paid for healthy operations. There was a change in the attitude toward cut-rate acquisitions. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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