M&A Disputes
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portes grátis
M&A Disputes
A Professional Guide to Accounting Arbitrations
Biemans, A. Vincent; Hansen, Gerald M.
John Wiley & Sons Inc
09/2017
384
Dura
Inglês
9781119331919
15 a 20 dias
590
Descrição não disponível.
Preface xi
Acknowledgments xv
About the Authors xvii
PART ONE The M&A Dispute Framework 1
CHAPTER 1 Introduction to M&A Disputes 3
CHAPTER 2 The Post-Closing Adjustment and Dispute Process 14
CHAPTER 3 Post-Closing Net Working Capital Adjustments 26
PART TWO Core Concepts and Issues 41
CHAPTER 4 The Nature of GAAP 43
CHAPTER 5 Past Practices in Accordance with GAAP 54
CHAPTER 6 Target Net Working Capital 81
CHAPTER 7 Transaction-Specific Adjustments 92
CHAPTER 8 Audited Financial Statements and Auditing Concepts 106
CHAPTER 9 Subsequent Events, New Positions, and New Information 117
PART THREE The Accounting Arbitration 133
CHAPTER 10 Mitigation of Post-Closing Purchase Price Disputes 135
CHAPTER 11 Selection and Retention of an Accounting Arbitrator 148
CHAPTER 12 The Parties' Initial Submissions 158
CHAPTER 13 Further Submissions, Proceedings, and Considerations 175
CHAPTER 14 The Arbitration Award 188
PART FOUR The Disputed Items 203
CHAPTER 15 Overview of Disputed Items 205
CHAPTER 16 Inventory 221
CHAPTER 17 Accounts Receivable 247
CHAPTER 18 Contingent Liabilities 267
CHAPTER 19 Revenue Recognition and Expense Accruals 278
PART FIVE Other Topics 289
CHAPTER 20 Governing Agreements and Contractual Choices 291
CHAPTER 21 Interaction with Indemnification Provisions 306
CHAPTER 22 Other Mechanisms, Earn-Outs, and Locked Boxes 317
CHAPTER 23 International Considerations 337
Index 347
Acknowledgments xv
About the Authors xvii
PART ONE The M&A Dispute Framework 1
CHAPTER 1 Introduction to M&A Disputes 3
CHAPTER 2 The Post-Closing Adjustment and Dispute Process 14
CHAPTER 3 Post-Closing Net Working Capital Adjustments 26
PART TWO Core Concepts and Issues 41
CHAPTER 4 The Nature of GAAP 43
CHAPTER 5 Past Practices in Accordance with GAAP 54
CHAPTER 6 Target Net Working Capital 81
CHAPTER 7 Transaction-Specific Adjustments 92
CHAPTER 8 Audited Financial Statements and Auditing Concepts 106
CHAPTER 9 Subsequent Events, New Positions, and New Information 117
PART THREE The Accounting Arbitration 133
CHAPTER 10 Mitigation of Post-Closing Purchase Price Disputes 135
CHAPTER 11 Selection and Retention of an Accounting Arbitrator 148
CHAPTER 12 The Parties' Initial Submissions 158
CHAPTER 13 Further Submissions, Proceedings, and Considerations 175
CHAPTER 14 The Arbitration Award 188
PART FOUR The Disputed Items 203
CHAPTER 15 Overview of Disputed Items 205
CHAPTER 16 Inventory 221
CHAPTER 17 Accounts Receivable 247
CHAPTER 18 Contingent Liabilities 267
CHAPTER 19 Revenue Recognition and Expense Accruals 278
PART FIVE Other Topics 289
CHAPTER 20 Governing Agreements and Contractual Choices 291
CHAPTER 21 Interaction with Indemnification Provisions 306
CHAPTER 22 Other Mechanisms, Earn-Outs, and Locked Boxes 317
CHAPTER 23 International Considerations 337
Index 347
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
M&A arbitration guide; accounting arbitration guide; M&A accounting arbitration; M&A arbitration outcomes; navigating M&A arbitration; M&A dispute process; resolving M&A disputes; GAAP and M&A arbitration; M&A dispute resolution; M&A arbitration documentation; M&A arbitration advice; M&A arbitration dos and don'ts; M&A arbitration award factors; determining net working capital peg; M&A due diligence; M&A historical accounting practices; M&A Disputes: A Professional Guide to Accounting Arbitration; Vincent Biemans; Gerald M. Hansen; target net working capital; post-closing dispute; purchase price dispute; net working capital dispute; working capital dispute; closing accounts
Preface xi
Acknowledgments xv
About the Authors xvii
PART ONE The M&A Dispute Framework 1
CHAPTER 1 Introduction to M&A Disputes 3
CHAPTER 2 The Post-Closing Adjustment and Dispute Process 14
CHAPTER 3 Post-Closing Net Working Capital Adjustments 26
PART TWO Core Concepts and Issues 41
CHAPTER 4 The Nature of GAAP 43
CHAPTER 5 Past Practices in Accordance with GAAP 54
CHAPTER 6 Target Net Working Capital 81
CHAPTER 7 Transaction-Specific Adjustments 92
CHAPTER 8 Audited Financial Statements and Auditing Concepts 106
CHAPTER 9 Subsequent Events, New Positions, and New Information 117
PART THREE The Accounting Arbitration 133
CHAPTER 10 Mitigation of Post-Closing Purchase Price Disputes 135
CHAPTER 11 Selection and Retention of an Accounting Arbitrator 148
CHAPTER 12 The Parties' Initial Submissions 158
CHAPTER 13 Further Submissions, Proceedings, and Considerations 175
CHAPTER 14 The Arbitration Award 188
PART FOUR The Disputed Items 203
CHAPTER 15 Overview of Disputed Items 205
CHAPTER 16 Inventory 221
CHAPTER 17 Accounts Receivable 247
CHAPTER 18 Contingent Liabilities 267
CHAPTER 19 Revenue Recognition and Expense Accruals 278
PART FIVE Other Topics 289
CHAPTER 20 Governing Agreements and Contractual Choices 291
CHAPTER 21 Interaction with Indemnification Provisions 306
CHAPTER 22 Other Mechanisms, Earn-Outs, and Locked Boxes 317
CHAPTER 23 International Considerations 337
Index 347
Acknowledgments xv
About the Authors xvii
PART ONE The M&A Dispute Framework 1
CHAPTER 1 Introduction to M&A Disputes 3
CHAPTER 2 The Post-Closing Adjustment and Dispute Process 14
CHAPTER 3 Post-Closing Net Working Capital Adjustments 26
PART TWO Core Concepts and Issues 41
CHAPTER 4 The Nature of GAAP 43
CHAPTER 5 Past Practices in Accordance with GAAP 54
CHAPTER 6 Target Net Working Capital 81
CHAPTER 7 Transaction-Specific Adjustments 92
CHAPTER 8 Audited Financial Statements and Auditing Concepts 106
CHAPTER 9 Subsequent Events, New Positions, and New Information 117
PART THREE The Accounting Arbitration 133
CHAPTER 10 Mitigation of Post-Closing Purchase Price Disputes 135
CHAPTER 11 Selection and Retention of an Accounting Arbitrator 148
CHAPTER 12 The Parties' Initial Submissions 158
CHAPTER 13 Further Submissions, Proceedings, and Considerations 175
CHAPTER 14 The Arbitration Award 188
PART FOUR The Disputed Items 203
CHAPTER 15 Overview of Disputed Items 205
CHAPTER 16 Inventory 221
CHAPTER 17 Accounts Receivable 247
CHAPTER 18 Contingent Liabilities 267
CHAPTER 19 Revenue Recognition and Expense Accruals 278
PART FIVE Other Topics 289
CHAPTER 20 Governing Agreements and Contractual Choices 291
CHAPTER 21 Interaction with Indemnification Provisions 306
CHAPTER 22 Other Mechanisms, Earn-Outs, and Locked Boxes 317
CHAPTER 23 International Considerations 337
Index 347
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
M&A arbitration guide; accounting arbitration guide; M&A accounting arbitration; M&A arbitration outcomes; navigating M&A arbitration; M&A dispute process; resolving M&A disputes; GAAP and M&A arbitration; M&A dispute resolution; M&A arbitration documentation; M&A arbitration advice; M&A arbitration dos and don'ts; M&A arbitration award factors; determining net working capital peg; M&A due diligence; M&A historical accounting practices; M&A Disputes: A Professional Guide to Accounting Arbitration; Vincent Biemans; Gerald M. Hansen; target net working capital; post-closing dispute; purchase price dispute; net working capital dispute; working capital dispute; closing accounts
