10Minutes on mergers and acquisitions

November 2007
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Mergers and acquisitions

At a glance

Expensing transaction and restructuring costs, and the broader use of fair value concepts will increase audit transparency and dilute earnings. How will operating and financial performance metrics be affected and should shareholders reassess the content they present in communications?

The December 2007 10Minutes addresses proposed M&A accounting changes and their effects on two areas: expensing transactions and restructuring costs, and the use of fair value concepts. Read more to learn about challenges including:

  • Considering deal designs to address earnings impact
  • Informing investors about effects on performance reporting
  • Transitioning financial and tax reporting processes