Apples and Oranges: : Financial Reporting for Small businesses facing a a Sale or Merger

• Autores: Rohit Subramaniam
• Localización: Strategic Finance, ISSN-e 1524-833X, Vol. 96, Nº. 5, 2014, págs. 17-18
• Idioma: inglés
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• Resumen

  • The article examines small business accounting related to financial reporting of a sale of a business or its merger. Accounting of factors affecting earnings before interest, taxes, depreciation and amortization (EBITDA) used to establish valuation of a business are discussed. Issues frequently raised during the due diligence required for a merger are discussed including revenue recognition, inventory and gross margin and accrued liabilities.