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| Author: | Gorman, J. |
| Title: | SAB no.81: when should a seller recognize gain in an LBO? |
| Journal: | Journal of Accountancy
1989 : OCT, VOL. 168:4, p.122,124,126,128 |
| Index terms: | GEARING MERGERS SECURITIES AND EXCHANGE COMMISSION |
| Language: | eng |
| Abstract: | View of the US Securities and Exchange Commission /SEC/ on when a seller should recognize gain in a post leveraged buyout /LBO/ transaction, related to using a predecessor basis in financial statements. Whether an economic transaction occurs with a sale. SEC on recognition of a gain. Staff Accounting Bulletin /SAB/ no.81 on sale of a business or operating assets to a highly leveraged entity. Applying SAB no.81. When a transaction qualifies as a sale. How generally LBO transactions are taxable events. |
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