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Business Consolidation

In: Business and Management

Submitted By uamugla3590
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TABLE OF CONTENTS 1. INTRODUCTION………………………………………………………………………………………………..3

2. CHAPTER 1 --- What is the Business Combination --- ………………………………….……4 3.1. Accounting For Business Combination General Approach…………………………………………………………………………………………………..5 3.2. Accounting For Business Combination Calculate………………………….………6-7

3. CHAPTER 2 --- What is the Business Merger and Acquisition ---……………………………8
3.1. Types of Merger………………………………………………………………………………………..9
3.2. Purpose of Merger and Acquisition……………………………………………………..9-10
3.3. The Process of Merger and Acquisition with Reference to an Organization…………………………………….………………………………………………………………...10
3.4. Stage of Integration……………………………………...………..…..11-12-13

4. CHAPTER 3 --- What is the Business Consolidation…….…..…………………………………..14
4.1. Significance of Consolidation……….…………………...…………………………………….14
4.2. Function of Consolidation…………….………………………………………………………….14
4.3. Effects of Consolidation…….…………………………………………………………………….15 5. CHAPTER 4 --- What is the Business Goodwill…………………….……………………………….15
5.1. What Creates Business Goodwill……………………………….……………………….……15
5.2. Types of Business Goodwill……………………………………………….……………….……16
5.3. Accounting View of Business Goodwill…………………………………………….….….16
5.4. Economic View of Business Goodwill……………………………………………….….….16
5.5. How Business Goodwill is Determined…………………..……………………….….17-18
5.6. How Do You Calculate Goodwill in Accounting?............................18-19-20
6. CHAPTER 5--- Fair Value/Cost and Equity Method………………………………………20-21-22 6.1. Accounting Procuders Under the Fair Value/Cost and Equity Method…..22-23

6. CONCLUSIONS……………………………….………………………………………………………….….…24 7. REFERENCES…………………………………………………………………………………………….…....25

INTRODUCTION

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