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首页> 外文期刊>Journal of Accountancy >Untying the Knot: Planning for a De-Merger
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Untying the Knot: Planning for a De-Merger

机译:解开烦恼:计划合并

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摘要

Celebrity divorce is often the cause of rampant public speculation, especially if a prenuptial agreement is not in effect. While a prenup agreement is an obvious necessity to some, planning for divorce is rarely at the top of anyone's list when entering into marriage. Similarly, when two accounting firms agree to merge, they focus on the deal's positive aspects and invest significant time in due diligence to ensure the merger will be successful. But having a sound de-merger agreement in place may also be a prudent part of the merger planning process.
机译:名人离婚通常是公众spec测的原因,尤其是在婚前协议未生效的情况下。虽然对于某些人来说,婚前协议显然是必要的,但离婚的计划在结婚时很少成为任何人的头等大事。同样,当两家会计师事务所同意合并时,他们会着眼于交易的积极方面,并投入大量时间进行尽职调查以确保合并成功。但是,制定合理的分拆协议也可能是合并计划过程中的审慎部分。

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