TITLE

Tax Pros Ring in the Accounting New Year

AUTHOR(S)
Pratt, Ben
PUB. DATE
January 2000
SOURCE
Mergers & Acquisitions Report;01/03/2000, Vol. 13 Issue 1, p1
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Anticipates the taxation and accounting-related issues that will confront consolidation and merger (M&A) activities in 2000. Regulatory changes faced by the M&A market; M&A activities by American, Asian and South American companies; Risks faced by companies involved in cross-border acquisitions.
ACCESSION #
2701436

 

Related Articles

  • FASB works to eliminate mergers as pooling of interests. Mooney, Elizabeth V. // RCR;08/28/2000, Vol. 19 Issue 35, p16 

    Reports on the plan of the United States Financial Accounting Standards Board to complete its project to eliminate the advantages of tax treatment of mergers as pooling of interests rather than outright purchases.

  • Pooling-of-interests tax treatment eliminated by FASB. Mooney, Elizabeth V. // RCR Wireless News;8/6/2001, Vol. 20 Issue 32, p35 

    Discusses the elimination of the advantageous tax treatment for mergers & acquisitions by the United States Financial Accounting and Standards Board which was initiated on June 30, 2001. Efforts to prevent the implementation of the rules; Directives for implementation; Brief information on the...

  • Attention to Detail: Deferred Tax Accounting in an Acquisition is Essential. James, Glenn Richard // Michigan Banker;Dec2013, Vol. 25 Issue 12, p12 

    The article discusses the significance of deferred tax accounting in an acquisition. Topics covered include the application of accounting standards to deferred taxes, the steps in determining the basis differences between assets and liabilities acquired in a transaction, and special issues...

  • The Use and Misuse of Transaction Data in Valuations Prepared for Property Tax Purposes. Kowski, Aaron M. Rot; Smith, Richard G.; Ramirez, John C. // Journal of Property Tax Assessment & Administration;2012, Vol. 9 Issue 2, p23 

    The article focuses on property tax purposes and the use and misuse of transaction data in its valuation preparations. The market information from mergers or acquisitions is used by the property tax assessors as proof of of a taxpayer company's taxable unit and its fair market value. All of a...

  • BUSINESS MATTERS.  // Business Journal (Central New York);6/23/2006, Vol. 20 Issue 25, p4 

    The article presents news briefs related to business from across the world. Hornell, New York-based John R. Spellecy Accounting & Tax Service has been acquired by Mengel, Metzger, Barr & Co. LLP, a 30-year-old Rochester, New York-based accounting firm. In Rome, Italy, a $229,000 contract with...

  • Chinese M&A: Green Light or Red Flag? Avedissian, Nancy T. // China Business Review;Sep/Oct2005, Vol. 32 Issue 5, p26 

    Focuses on the factors that hinder U.S. firms from acquiring businesses in China. Comparison between the accounting practices in China and the U.S.; Manner in which employment taxes are levied in China; Need for companies to take into consideration the local practices in China before acquiring...

  • M&A requires a team effort. Taylor, Thomas // Enterprise/Salt Lake City;7/16/2012, Vol. 41 Issue 49, p11 

    The article discusses the importance of teamwork in mergers and acquisitions (M&A). It stresses the need for a seller to create an M&A deal team early in the process to protect the interests of the seller, maximize value and minimize risk of failing to close the deal. Factors to consider during...

  • Tax officer on the poaching trail.  // BRW;4/29/96, Vol. 18 Issue 16, p81 

    Presents information related to accounting in Australia. Complaints about the approach an accountant from the Taxation Office took with a client; Rating of Price Waterhouse as first among multinational accounting companies; Boot camp for accountants to help them organise and run their...

  • Merger accounting case: CCAB call for change in law.  // Accountancy;Oct80, Vol. 91 Issue 1046, p4 

    The article reports the concern expressed by the Consultative Committee of Accounting Bodies about the damaging commercial consequences of the tax case, Shearer (Inspector of Taxes) versus Bercain Ltd. Shearer v. Bercain held that when shares are issued at premium, this premium must be held in a...

Share

Read the Article

Courtesy of NEW JERSEY STATE LIBRARY

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics