Foreign Investment: Country Differences in Accounting for Takeover Costs
NSIAD-88-56BR
Published: Dec 28, 1987. Publicly Released: Dec 28, 1987.
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Highlights
In response to a congressional request, GAO: (1) reviewed selected countries' practices for accounting for the amount of payment made in excess of the fair value of acquired companies' actual assets; and (2) provided data related to foreign direct investment in the United States.
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Topics
Accounting proceduresAmortizationBalance of paymentsCost accountingFair market valueForeign exchange ratesForeign investments in USProcurement practicesCorporate mergersAccounting standards