Mergers and Acquisitions: Business Strategies for Accountants Book

Ch. 1	Acquisitions - A Business and Legal Overview	1
	Appendix 1-A Checklist for Purchase of Corporate Assets and Assumption of Liabilities	37
Ch. 2	Preacquisition Reviews	47
	Appendix 2-A Coopers & Lybrand Comprehensive Preacquisition Review Checklist	67
	Appendix 2-B Overview Preacquisition Review Checklist	117
Ch. 3	Postacquisition Transition and Integration	123
	Appendix 3-A Checklist for Transition and Integration	135
Ch. 4	Accounting for Business Combinations - Overview	139
	Appendix 4-A Accounting Standards on Business Combinations	149
Ch. 5	The Pooling of Interests Method	151
Ch. 6	Purchase Accounting	179
	Appendix 6-A Checklist of Disclosure Requirements - Purchase Method Acquisitions	215
Ch. 7	Accounting for Leveraged Acquisitions	217
	Appendix 7-A EITF Issue No. 88-16, Basis in Leveraged Buyout Transactions	227
Ch. 8	Federal Income Taxation of Acquisitions	237
Ch. 9	The Independent Accountant's Role in Acquisitions	269
	Appendix 9-A Illustration of Program for Auditing Purchase Method Accounting	289
	Appendix 9-B Illustration of Engagement Letter for a Preacquisition Review	293
	Appendix 9-C Illustration of Program for Preacquisition Review by an Independent CPA	295
Ch. 10	Securities and Exchange Commission and Other Regulatory Requirements	299
	Appendix 10-A Significant SEC Regulatory and Accounting Pronouncements	323
	Appendix A Illustration of Letter of Intent	325
	Appendix B Illustration of Stock Purchase Agreement	329
	Appendix C Illustration of Assets Purchase Agreement	351
	Index	371