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16 result(s) displayed (1 - 16 of 16):

Are new accounting rules behind M&A uptick? (from Corporate Dealmaker)

According to one report, it's possible. The accounting standard known as 141R -- which we began prepping readers for in a 2006 Corporate Dealmaker piece -- will make M&A more expensive for buyers because of the way they must account for acquisitions on their balance sheets. July marked the fifth-straight month...

Posted on August 13, 2008 1:22 PM

Changes in deal-related R&D accounting explained (from Corporate Dealmaker)

A new accounting rule that takes effect next year will change the way you have to account for in-progress R&D projects at companies you acquire. There's a good briefing on the topic over at CFO.com. ...

Posted on May 22, 2008 2:45 PM

Smoother cross-border deals in a post-GAAP world? (from Corporate Dealmaker)

When it comes to staying on top of accounting rules, I have nothing but good intentions. So when whoever was hogging our newsroom copy of the April CFO Magazine finally returned it to the public pile, I eagerly dove into the cover article on the end of GAAP and the...

Posted on April 25, 2008 8:34 AM

Deeper thinking on intangibles (from Corporate Dealmaker)

The fair-value accounting rules taking effect this fall make it more important than ever for dealmakers to value intangible assets accurately -- and as early as possible.

Posted on October 15, 2007 7:49 PM

What's a reverse sponsored spinoff? (from Corporate Dealmaker)

There are various reasons why corporations engaged in more than one line of business would want to separate those businesses, ranging from internecine competition for capital to investor opinion and beyond. There are also various means of accomplishing a separation. Most obvious is an outright sale of one of the...

Posted on October 15, 2007 9:18 AM

Acquired Losses gain value (from Corporate Dealmaker)

A couple of key developments, still not widely appreciated by dealmakers, have begun to change the way net operating losses can be used.

Posted on June 15, 2007 3:58 PM

How FIN 48 can improve integration (from Corporate Dealmaker)

Many financial accounting executives today are quick to see the burdens of addressing new requirements set forth in FASB's July 2006 release of Interpretation No. 48, Accounting for Uncertainty in Income Taxes, or FIN 48. Forward-thinking acquirers, however, see a silver lining to this otherwise resource-intensive cloud, and now...

Posted on April 15, 2007 8:18 AM

At least it's deductible (from Corporate Dealmaker)

Settling a lawsuit that alleges wrongdoing is no reason for a company to rejoice. But there is sometimes a consolation, in the form of a tax deduction for settlement payments and related costs. In general, deductibility depends on whether the expenditures stem from actions taken in the ordinary conduct...

Posted on February 15, 2007 1:26 AM

Transformational deals take wing (from Corporate Dealmaker)

More and more companies are seeking strategic benefits - rather than just cost savings - when they outsource business processes.

Posted on October 15, 2006 8:02 PM

Spinoffs, taxes and subsequent sales (from Corporate Dealmaker)

Shareholders in former Cendant units, take heart. The acquisition of a corporate spinoff doesn't necessarily alter the tax-free status of the prior transaction.

Posted on October 15, 2006 7:18 PM

Is your target an option timer? (from Corporate Dealmaker)

More and more companies face scrutiny for their option grant practices. Here's how to avoid buying one of them.

Posted on October 15, 2006 7:12 PM

Tax my merger - please! (from Corporate Dealmaker)

Acquirers continue to favor taxable transactions that enable them to enjoy a stepped-up cost basis in their targets - a boon if they should later want to sell.

Posted on August 15, 2006 1:24 PM

Are CEOs worth it? (from Corporate Dealmaker)

Are CEOs worth 262 times more than the nice guy in shipping? The headline of this EETimes article "CEOs earn 262 times the pay of workers," says so. Before anyone claims I am socialist liberal who doesn't value the wisdom and leadership that chief executives offer to their companies...

Posted on June 23, 2006 4:00 PM

Fly, be free (from Corporate Dealmaker)

Will healthcare soar? Will electronics prove nimbler? Will investors applaud? Or will Ed Breen's plan to spin Tyco into three distinct business do more harm than good?

Posted on June 15, 2006 6:51 PM

Speak up now - or pay later (from Corporate Dealmaker)

The legal consequences of avoiding sensitive topics in deal negotiations, and why accounting issues should be considered before choosing a collaborative deal structure.

Posted on April 15, 2006 5:43 PM