Acquisitions by U.S. Public Companies: Considerations Relating to Cooperation by Non-U.S.Target Companies

Let's assume your company is a non-U.S. company in the midst of evaluating an acquisition proposal by a U.S. public company and your investment bankers point out that the acquisition may be effected using cash or shares, but, in the former case, the acquiror may need to fund the cash consideration through an offering of securities in the U.S. capital markets.

This article is available to subscribers of the Accounting Policy and Practice Report. For more information or to take a trial to the report, click here.