Best uses:
Undergraduate intermediate accounting
First-year MBA/Executive MBA Financial accounting
Financial reporting
Financial statement analysis
Executive education
Valuation
Use with:
Merrill Lynch & Co., Inc. (Chapter 5)
Business combinations
Accounting for business combinations
This note explains business combinations reporting rules, including rules for recording identifiable intangible assets at their fair value, and rules for valuing goodwill or a gain on acquisition.
Best uses:
Undergraduate intermediate accounting
First-year MBA/Executive MBA Financial accounting
Financial reporting
Financial statement analysis
Executive education
Valuation
Use with:
Thomson’s Acquisition of Reuters (A) (Chapter 4)
Barclays’ Acquisition of Lehman Brothers (Chapter 4)
InBev: the Anheuser-Busch Acquisition (Chapter 6)
Business valuation
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