Financial Accounting: Acquisition Accounting

Acquisitions

WHAT IS AN ACQUISITION?

WHY ACQUIRE ANOTHER COMPANY?

• Market driven
• Product Based
• Financial/Strategic
• Other

ALTERNATIVES TO ACQUISITIONS

• Do it Yourself
• Independent Purchase
• Contractual Agreement
• Joint Venture
• Partial Acquisition

VALUATION OF ACQUISITIONS

• Break-up Value
• Going Concern