Note to the Reader: Materials not in the main volume are indicated by "(New)" after the title.

Preface.

Acknowledgments.

Chapter 1: Acquisitions-A Business and Legal Overview (James R. Krendl, Krendl, Horowitz & Krendl).

1.20 Noncompetition Covenants (New).

Chapter 4: Accounting for Business Combinations: Overview (Joseph M. Morris).

4.1 General.

4.2 The Purchase Method and the Pooling-of-Interests Method.

4.3 Final FASB Statement, Previous Exposure Draft, and History of the Business Combinations Project.

4.4 FASB Consolidation Project.

Chapter 5: The Pooling-of-Interests Method (Joseph M. Morris).

5.1 Conditions for the Use of the Pooling-of-Interests Method.

Chapter 6: Purchase Accounting (Joseph M. Morris).

6.1 General Principles of Purchase Accounting.

6.2 Determining the Cost of an Acquisition.

6.3 Recording Assets Acquired and Liabilities Assumed.

6.4 Purchase Accounting in Special Areas.

6.7 Financial Reporting of a Purchase Acquisition.

Chapter 8: Federal Income Taxation of Acquisitions (Greg A. Dickey, Hein & Associates LLP).

8.3 IRC Section 338.

8.4 Tax-Free Mergers and Acquisitions.

8.6 Miscellaneous Tax Considerations 41

Chapter 9: The Independent Accountant's Role in Acquisitions (James N. Brendel, Hein & Associates LLP).

9.5 Auditing Postacquisition Financial Statements of an Acquirer.

Chapter 10: Securities and Exchange Commission and Other Regulatory Requirements (Robert J. Puls, Mark W. Lindsey, PricewaterhouseCoopers LLP).

10.3 Solicitation and Preparation of Proxies.

10.4 Tender Offers.

10.5 SEC Financial Reporting Requirements.

10.6 Unique SEC Accounting Requirements.

Cumulative Index