The idea that print is dead or dying has been floating around for years and yet here we are today with the modern printing industry alive and thriving. In today’s marketing landscape, digital fatigue has set in, with one in five people surveyed needing “digital detox” and 70% of people admitting they are reducing their consumption of digital media.
This paper reviews relevant accounting implications and domestic transaction trends over the past 10 years involving partial and step acquisitions. Partial acquisitions, where less than 100% of a target entity is acquired, are one avenue to mitigate the risk of failure in M&A transactions.
In analyzing domestic M&A transaction activity over the past 10 years, the authors defined partial acquisitions as any transaction within the initial search criteria whereby less than a 100% interest in the target entity was sought.