以财务报告为目的的评估心意指南讲解.ppt

* We considered over 100 transactions totalling $284 billion (representing a sample size of approximately 20% of deals in that period) where: the purchase price exceeded $250million the acquirer was a US listed business the deal occurred after July 2001 (date of effect of the new US accounting standards). For each transaction we have reviewed available financial information (principally SEC returns) to analyse the levels of goodwill and intangible assets recognised and reported by the acquirer. * * * * * * After we have defined the relevant Value definition, we have to think about how we