Special Topics
Mercer Capital's M&A Overview
Fourth Quarter 2009
The investment banking group of Mercer Capital prepares an overview of the M&A Market quarterly. Click below to download the overview from the most recent quarter.
..............................................................................
Contingent Consideration
Contingent consideration, according to SFAS 141R, usually is an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
..............................................................................
SFAS 141R
In 2007, the Financial Accounting Standards Board released a revised version of Statement of Financial Accounting Standards No. 141, Business Combinations, (“SFAS 141R”), which became effective in early 2009. The revised standard sharpens the accounting guidance for business combinations as well as the scope of situations applicable to these rules, and also provides a significantly larger body of implementation guidance than its predecessor.
..............................................................................
Buy-Sell Agreements
Buy-sell agreements exist in many, if not most, closely held businesses having substantial size and/or value. Buy-sell agreements are more important than most business owners, shareholders and boards of directors realize, and business owner who fail to pay attention to this crucial document may pay dearly if and when a trigger event occurs.
Fourth Quarter 2009
The investment banking group of Mercer Capital prepares an overview of the M&A Market quarterly. Click below to download the overview from the most recent quarter.
..............................................................................
Contingent Consideration
Contingent consideration, according to SFAS 141R, usually is an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
..............................................................................
SFAS 141R
In 2007, the Financial Accounting Standards Board released a revised version of Statement of Financial Accounting Standards No. 141, Business Combinations, (“SFAS 141R”), which became effective in early 2009. The revised standard sharpens the accounting guidance for business combinations as well as the scope of situations applicable to these rules, and also provides a significantly larger body of implementation guidance than its predecessor.
..............................................................................
Buy-Sell Agreements
Buy-sell agreements exist in many, if not most, closely held businesses having substantial size and/or value. Buy-sell agreements are more important than most business owners, shareholders and boards of directors realize, and business owner who fail to pay attention to this crucial document may pay dearly if and when a trigger event occurs.