Avoiding Earnings Surprises: Address valuation and acquisition accounting impacts up front
As your company pursues acquisitions, are you confident with estimates of how the deal will impact earnings? Without the right approach, you risk misinforming investors about the deal and having to recast financial statements. This edition of PwC's TS Insights explains how your company can avoid earnings surprises by completing a pre-acquisition valuation during the due diligence process.
PricewaterhouseCoopers09/06/2010
Guide to Accounting for Stock-based Compensation - 2010 Edition
Nearly six years after being issued, the application of the guidance contained in ASC 718, Compensation - Stock Compensation, continues to be a complex undertaking. The guidance's many nuances impact not only the accounting for employee stock-based compensation, but also the related corporate income tax accounting, the calculation of earnings per share, and the presentation of the cash flow statement. The 2010 edition of PwC's stock-based compensation guide explains those and many other issues.
PricewaterhouseCoopers09/02/2010
