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 ...

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