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Author:Gorman, J.
Title:LBO frontiers in the 1990s: can accounting keep pace?
Journal:Journal of Accountancy
1990 : JUNE, VOL.169:6, p.100-102,104-108
Index terms:GEARING
ACCOUNTING PRINCIPLES
ASSET VALUATION
Language:eng
Abstract:Review of accounting choices in complex leveraged buyouts (LBOs). LBO alternatives. Accounting considerations. No gain and partial gain. Predecessor basis. Historical or fair value. Leveraging the newly formed entity. 4 Exhibits illustrate the study.
SCIMA record nr: 79373
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