Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. With the increase in acquisition activity in the healthcare industry, buyers need to be aware of ...

As explained below, purchase accounting is a technical accounting and regulatory practice with decades of precedent. Purchase accounting refers to the practice of valuing the assets of a recently ...

Mergers and acquisitions are an important way that growing companies get bigger, and structuring a deal in the best interests of both the acquirer and the target is critical to getting a transaction ...

Fears of a “double-dip” recession in 2012 may have subsided, but the overall economic forecast remains uncertain. Therefore, companies are looking beyond organic, internal growth to external growth ...

NEW FASB STANDARDS prohibit the pooling-of-interests method of accounting for business combinations and require a purchase accounting method that does not allow goodwill amortization. The standards ...

Among the challenges accountants face is accounting for purchases employees make to get their work done. While the expense report process attempts to address this, it often falls short in providing ...

Back in the late 1990s, this column criticized those who supported pooling-of-interests accounting for business combinations. We called it "pfooling" because it was designed to trick the capital ...