Index
Accountability
audit committee
director and
governance structure development and
Accounting Principles Board (APB)
goodwill and
pooling accounting requirements
Accounting procedures
pooling accounting requirements
pooling versus purchase accounting
typical valuation examples
Accounting-based valuation approach
Accounting standards
attributes across countries
Aggregation method, future income level projections
Allocated transfer risk, financial analysis, expenses composition
Allocated transfer risk reserve, loans, financial analysis
Alternatives principle, described
American Institute of Certified Public Accountants (AICPA)
American Institute of Certified Public Accountants (AICPA)
attest engagements and
audit committees and
passage of SOX and
role of
American Society of Appraisers, (ASA)
Amortization
amortizable versus nonamortizable assets
core deposits valuation. See also Core deposit base valuation
going concern value
intangible asset valuation. See also Intangible asset valuation
useful life measurement
AmSouth case
Annual budget, financial analysis
Antitrust, merger and acquisition process
Antitrust Department
Appraisal, cost approach
Appraisal Foundation (AF)
Appraisal plan
Appraisers
Appraiser's traits
Appraiser's Due Diligence Process
Arbitrage pricing theory
Asset composition. See also Financial analysis; Financial assets valuation process; Fixed assets; Intangible assets; Physical assets
Tangible asset valuation
balance sheet analysis example
financial analysis ...