Neither SFAS 141 (R) nor SFAS 160 addresses whether comparable changes are permitted or required in the separate financial statements of acquirees under pushdown accounting; and these issues are not explicitly addressed by SEC pronouncements.
GAAP model, bargain purchase gains are income to acquirees, not just revaluations.
Conceivably, bargain purchase gains from pushdown accounting might be reported as revaluations that are not income to acquirees, consistent with IAS 16.
Other Utah acquirees describe important aspects of the phases, including completing a thorough, reality-based prehoneymoon due diligence and business plan.
At times, smaller acquirees may feel disadvantaged in the balance of working things through.
Misaligned cultures cause some of the biggest headaches for acquirers and acquirees alike.
This suggests that national difference between acquirer and acquiree exacerbates the general tendency towards turnover of acquirees' top managers and that non-US firms do not see incumbent US management as a resource worth retaining.
Assuming that cultural differences are bound to exist between acquirer and acquiree, inexperienced non-US acquirers appear to expend effort to overcome differences in socio-cultural and managerial norms in order to retain acquirees' TMT.
In many cases the acquired equity stake is a majority stake or, in a number of cases, a 100 percent share of the acquiree.
Managing such a challenging 'turn-around' situation requires substantial learning on both sides, the western acquirer and the central east European acquiree.
This Statement recognizes that information about goodwill may be of limited use to donors in their assessments of whether to provide resources to a not-for-profit entity Accordingly, this Statement requires an acquirer that expects the operations of the acquiree as part of the combined entity to be predominantly supported by contributions and returns on investments to recognize as a separate charge in its statement of activities the amount that otherwise would be recognized as a goodwill asset as of the acquisition date.
An acquiree is a business that the acquirer obtains control of in a business combination or a nonprofit activity or business that a not-for-profit acquirer obtains control of in an acquisition.