Payton also said the Air Force now considers sustainment of new acquisitions
early on in the process, to calculate those costs sooner rather than later.
The implementation guidance provides examples of how to account for different business combinations and explanations of topics, such as definition of a business; measuring the fair value of the acquiree; intangible assets; illustration of disclosure requirements; and reverse acquisitions
Although DoD guidance encourages innovation by program managers, the organizational culture and a biannual budget process have not produced any significant changes for more efficient materiel acquisitions
In no area is the importance of an independent board arguably greater than in carefully evaluating acquisitions
While insurance brokerage deal flow may have slowed in 2003 compared with 2002 (approximately 125 transactions compared with approximately 150 transactions), public brokers, banks and private independent agents continue to be actively seeking strategic acquisitions
Not only that, but SCA has achieved this steady earnings growth while managing to swallow a number of large acquisitions
along the way--including Tuscarora in the United States and CartoInvest in Europe--apparently without any signs of indigestion.
An understanding of the accounting treatment of acquisitions
under FAS 141 and 142 and how those provisions compare to the corresponding tax accounting treatment under the Code is important.
With more than 50 acquisitions
under its corporate belt in the last decade alone, Paris-based Saint-Gobain is an experienced buyer of businesses large and small.
For example, the following acquisitions
are not taken into account for purposes of the anti-Morris Trust provision:(12)
Meris Laboratories engaged in several acquisitions
over a two-year period; costs capitalized in connection with those acquisitions
We have a track record of highly successful acquisitions
such as the acquisition
of the CommonWealth portfolio in addition to attracting institutional equity partners and producing superior returns through joint ventures.
Therefore I recently initiated a Navy enterprise review of software acquisitions
in my Software Process Improvement Initiative to implement a set of policies and procedures to improve software intensive systems.