INDEX A ABN Amro , 32 , 83 Abnormal profits , 6­7 Accountants , 4­5 Accounting consideration , 20 , 24 , 129 financial data, limitations of , 130­131 financial reporting of business combinations , 131­136 SFAS 141R , 133­136 SFAS 157 , 136 international accounting standards , 144 purchase accounting on financial statements , 137­143 balance sheet considerations , 137­141 cash flow considerations , 143 income statement , 143 recapitalization accounting , 144­148 Acquirer , 2 Acquirer and target firms , 10­11 , 66­69 , 73 choosing appropriate acquisition vehicle , 47­49 choosing appropriate postclosing organization , 49­53 Advance notice provisions , 195 Advance ruling , 104 Affirmative covenant , 94 , 154 Agency costs , 151 Aggressive takeover approach , 180­181 Alcon , 66 American Depositary Receipt (ADR) , 96 Anheuser-Busch InBev , 177 Antigreenmail provisions , 195 Arcelor , 201­203 Articles of Incorporation , 38 , 167 , 192 Asset-based LBO , 166 Asset-based lending , 152­154 , 172 Asset impairment , 137 Assets, purchase of , 77 , 78­85