The fair value of any noncontrolling interest in the acquiree
The acquisition date is the date on which the acquirer obtains control of the acquiree
(paragraph 3(c) of FASB Statement No.
And since much of the post-deal information emanates from the acquiring firm, we decided to talk to acquirees
for their perspective on the experience.
On a per share basis, the acquisition-date fair values of the acquirer's interest in the acquiree
and the noncontrolling interests may differ because of the existence of a control premium in the acquirer's interest or a minority interest discount in the noncontrolling interest.
In the acquisition method, the fair value of the acquiree
as a whole is determined and forms a basis for subsequent accounting measurements.
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).
Retained earnings of the acquirer and acquiree
are combined at the date of combination for the pooling method, while only the retained earnings of the acquirer is carried forward when accounted for by the purchase method.
More detailed information on the acquiree
and the terms and conditions of the framework agreement are reflected in the tender documents.
to limit the accounting policy choice to measure Non-Controlling Interests (NCI) upon initial recognition either at fair value or at the NCI's proportionate share of the acquiree
's identifiable net assets to instruments that give rise to a present ownership interest and entitle the holder to a share of net assets in the event of liquidation; and - to extend the scope of the guidance on how to apportion the market-based measure of an acquirer's share-based payment awards that are issued in exchange for acquiree
awards between consideration transferred and post-combination cost when an acquirer is obliged to replace the acquiree
's existing awards.
Examples include higher depreciation charges on the excess of acquisition-date fair values of plant and equipment over carrying values and the amortization of intangible assets previously not recorded by the acquiree
However, in some business combinations, where either no consideration is transferred on the acquisition date or the consideration transferred is not the best indicator of the acquisition's fair value, the acquirer would need to determine the fair value of the acquiree
Change creates insecurity in both the acquiree
and the acquirer.
Anything that serves to keep Alltel from being the acquiree
is good for Arkansas.
We continue to seek opportunities to reposition the Company's diverse portfolio of assets with the objective of creating a stronger and more valuable company in advance of a corporate transaction, whether Wilshire is the acquirer or acquiree
Insurance mergers demand a more specific vision shared by acquirer and acquiree
, one that identifies sources of value and sets aspirations for financial growth and synergy.