Mergers and Acquisitions: A Step-by-Step Legal and Practical Guide by Edwin L. Miller

Mergers and Acquisitions: A Step-by-Step Legal and Practical Guide by Edwin L. Miller

Author:Edwin L. Miller [Miller, Edwin L.]
Language: eng
Format: mobi
ISBN: 9781118047804
Publisher: Wiley
Published: 2011-01-05T14:00:00+00:00


Push-down accounting may appear to be a rather technical subject. But it is critically important to understand its possible application where the acquisition transaction has post-closing adjustments or there is an earnout. In these cases, care must be taken in the acquisition agreement to require the preparation of the Target’s financial statements without the application of push-down accounting so that the added expense does not reduce the earnout or other amounts payable to the Target’s former shareholders based on the future GAAP earnings of the Target.



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