What you need to know about accounting standards affecting M&A deals*

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Condensed summary of the accounting standards affecting M&A deals.

Important changes in the accounting for M&A transactions have occurred. In the fourth quarter of 2007, the US Financial Accounting Standards Board (FASB) released standards dealing with the accounting and reporting for M&A and the related topic of consolidations. (FAS 141R and FAS 160).The changes in these standards are pervasive and will have a significant impact on accounting practices that have been well understood for many years. The changes introduced by the standards are likely to affect the planning and execution, as well as the accounting and disclosure, of M&A transactions. The changes will almost certainly affect how those transactions are communicated to stakeholders. This executive overview offers the kind of understanding, fact and insight, that senior executives and directors need concerning the new accounting standards.

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