Financing M&A
| Accountancy |
| Key concepts |
- Accountant
- Accounting period
- Accrual
- Bookkeeping
- Cash and accrual basis
- Cash flow forecasting
- Chart of accounts
- Convergence
- Journal
- Special journals
- Constant item purchasing power accounting
- Cost of goods sold
- Credit terms
- Debits and credits
- Double-entry system
- Mark-to-market accounting
- FIFO and LIFO
- GAAP / IFRS
- Management Accounting Principles
- General ledger
- Goodwill
- Historical cost
- Matching principle
- Revenue recognition
- Trial balance
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| Fields of accounting |
- Cost
- Financial
- Forensic
- Fund
- Management
- Tax (U.S.)
|
| Financial statements |
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Balance Sheet
- Cash flow statement
- Income statement
- Statement of retained earnings
- Notes
- Management discussion and analysis
- XBRL
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| Auditing |
- Auditor's report
- Control self-assessment
- Financial audit
- GAAS / ISA
- Internal audit
- Sarbanes–Oxley Act
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| Accounting qualifications |
- CIA
- CA
- CPA
- CCA
- CGA
- CMA
- CAT
- CIIA
- IIA
- CTP
- CFE
- CICA
- ACCA
- CIMA
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Mergers are generally differentiated from acquisitions partly by the way in which they are financed and partly by the relative size of the companies. Various methods of financing an M&A deal exist: