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| Tekijä: | Israeloff, R. L. |
| Otsikko: | How to merge or acquire a CPA practice |
| Lehti: | Journal of Accountancy
1989 : OCT, VOL. 168:4, p.86-88,90,92,94 |
| Asiasana: | MERGERS ACCOUNTING PROFESSION LARGE BUSINESSES |
| Kieli: | eng |
| Tiivistelmä: | A discussion of the advantages and the disadvantages of merging with or acquiring a CPA /chartered public accountant/ firm. Explosion of accounting requirements. Benefits of a larger organisation. Drawbacks. Finding merger candidates. Selecting the right merger. Financial angle to merging a firm. Outright purchase. Larger firms. Retiring partners. Incentives for younger partners. Demerger clause. Implementing the merger or combination. Two Exhibits covering allocation of income, and calculating the purchase price, illustrate the study. |
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