Valuation for Mergers and Acquisitions, Second Edition

Index

A

account forecasting alternatives, 82

accounting dilemmas. See also financial reporting

assessing economic reality, 183-184

asset capitalization policy

interest costs, 197-199

overview, 196

R&D (research and development) costs, 197

balance sheets

asset capitalization policy, 196-199

asset revaluation policy, 199-200

off-balance-sheet debt, 200-205

CFFO (cash flow from operating activities), 205-206

free cash flows, 205-206

income statements, 185

depreciation policy, 193-195

inventory costing policy, 190-193

recurring and nonrecurring events, 185-186

revenue recognition policy, 186-189

overview, 182-183

acquisition accounting, 214-218

acquisitions. See M&As (mergers and acquisitions)

adjusted present value model. See APV (adjusted present ...