The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. With the increase in acquisition activity in the healthcare industry, buyers need to be aware of ...

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Investopedia / Paige McLaughlin ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

When accountants face the prospect of a business combination, there will be many challenges to prepare for in the deal and the accounting for it. One of the first challenges is the strategic ...

Passage of the Health Care Reform Act in March has caused a dramatic increase in merger and acquisition volume within the healthcare services market. Now that the bill has become law, not-for-profit ...

Among the challenges accountants face is accounting for purchases employees make to get their work done. While the expense report process attempts to address this, it often falls short in providing ...

An accounting purchase price analysis is the process of calculating the variance between the price you budget for business purchases and the amount you actually spend. If your analysis results in a ...

Back in the late 1990s, this column criticized those who supported pooling-of-interests accounting for business combinations. We called it "pfooling" because it was designed to trick the capital ...