This is the first edition in a series of publications that will help companies keep abreast of emerging issues resulting from the new standards affecting mergers and acquisitions — FAS 141(R) and FAS 160.
Recognizing that the new standards affecting mergers and acquisitions — FAS 141(R) and FAS 160 — will dramatically change the way companies negotiate and account for M&A, PwC has launched the first in a series of publications that will help companies keep abreast of emerging issues resulting from the new standards, as well as provide them with ideas on modifying current strategies and employing new ones for future deals.
This first installment of Mergers & Acquisitions - A snapshot focuses on how the accounting treatment for M&A transactions will depend considerably on whether the deal closes before or after the effective date of the new standards — there will be a significant difference between the accounting for deals closing before the standards take effect (i.e., in 2008) and those closing after that (i.e., in 2009). Where commercially feasible, some companies may want to change the timing in which a deal will close to achieve a company’s desired financial reporting treatment for their particular transaction.
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