Conceivably, bargain purchase gains from pushdown accounting might be reported as revaluations that are not income to acquirees, consistent with IAS 16.
Pushdown accounting is the process of using the fair value of the shares of a newly acquired company (acquiree) following a change in ownership to infer a new basis of accountability for the assets and liabilities in the acquiree's separate financial statements.
The SEC staff encourages but generally does not require pushdown accounting when an not require pushdown accounting when an acquiree has publicly held debt or preferred stock.
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.
The acquirer is the entity that obtains control of the acquiree.
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.
Several researchers have characterized acquired firms' (henceforth referred to as acquirees) TMT as an important component of the embedded resources that acquiring firms (henceforth referred to as acquirers) seek to secure through acquisition (Barney 1991, Castanias/Helfat 1991, Hambrick/Canella 1993, Mahoney/Pandian 1992, Penrose 1959, Wernerfelt 1984).
This study posits that the fate of acquirees' TMT is influenced by the fact that embedded resources within an acquiree may have different values for different buyers (Wernerfelt 1984).
The only other significant owners across the 35 cases included were the acquirees' countries, i.e.
Across the whole sample, the central east European acquirees were far smaller - in terms of numbers of employees - than their western acquirers.