Disclose information to enable users of the financial statements to evaluate the nature and financial effects of the merger or acquisition.
Today's other Exposure Draft, Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition, proposes accounting guidance for those intangible assets after a merger or acquisition.
Whether or not severance from service results from a merger or acquisition depends on the particular set of circumstances.
If the transaction is structured to avoid the same desk rule, the plan may be terminated and distributions may be made to the participants before the merger or acquisition occurs.
In addition, there may be a very substantial body of information related to the merger or acquisition itself, such as due diligence files, contract documentation, inventory lists, and much more.
Thus, if the consolidation's form was a merger or acquisition, the new organization inherits responsibility for the acquired organization's information assets, including whatever liabilities attach to them.
Two-thirds of the companies Right studied had engaged in an international merger or acquisition.
Pinola said that companies that handled a merger or acquisition well paid at least as much attention to organizational culture as they did to national culture.
To assist businesses undergoing a merger or acquisition
, CIGNA has developed the Merger & Acquisition Advisor Program(SM), dedicated to uncovering the most advantageous pension and retirement benefits program solutions for acquiring companies.
However, not every employer experiencing a merger or acquisition
should file Schedule D; it should be filed only for:
In a merger or acquisition
negotiation, motivated sellers that feel they have few options might try to gain leverage or create interest in their business by sharing business projections and information such as the standalone value calculated by its valuator, with the other party.
The retention issues addressed in this Briefing are not directed at specific retention periods for varying categories of records, but rather the general concern with records that are received or transferred as the result of a merger or acquisition