ASU 2014-17 provides the acquiree
with the option to apply pushdown accounting in its separate financial statements when the acquirer obtains control of the acquiree
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.
At times, smaller acquirees
may feel disadvantaged in the balance of working things through.
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 absence of evidence to the contrary, consideration transferred by the acquirer at the acquisition date is presumed to be the best evidence of the fair value of the acquirer's interest in the acquiree
Q5: Provisions for Terminating or Reducing the Activities of the Acquiree
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.
Article 3 of the proposed Directive ensures that all holders of securities of an acquiree
company of the same class are to be given equivalent treatment; holders of securities of an acquiree
company must have sufficient time and information to enable them to reach a properly informed decision on the bid; and finally, the board of an acquiree
company must act in the interests of the company as a whole, and must not deny the holders of securities the opportunity to decide on the merits of the offer.
You might find that bank merger activity is not merely something you read about in the newspaper: your bank may be a player, either as an acquirer or an acquiree
In many cases the acquired equity stake is a majority stake or, in a number of cases, a 100 percent share of the acquiree
Subject to the conditions precedent, including the requirement that Acquiree
raise at least $1,150,000, the Acquisition is proposed to be completed prior to March 31, 2009.
The group is divided into several groups osatarjousryhmn and more detailed information can be found under the criteria of the acquiree
Deferred revenue liabilities that had been recognized by the acquiree
or the acquirer on their pre-combination balance sheets do not necessarily qualify as deterred revenue liabilities in the acquirer's post-combination financial statements.