Rationale for the acquisition-CPA117

odds

看到online learning上的练习case，其中有要求做什么 rationale for acquisition. 可是这部分在教材中有涉及么？ 在什么地方呢？？感觉很陌生啊。

odds

啊？ 怎么没有人回答， 是关于这方面没有么？

mixmixboy

case 3 ABL seems to be relevant to it, but I haven't prepared for case 3 yet.

xiaochahu

There is no any information in the text book for rational acquisition.
Also, if they ezam this part, they have to give us more information about competitors.
but it's not in this case.

Do you agree?

By the way, do you agree with me about identifying acquisition of Hyrate belongs to New Product development?

mixmixboy

原帖由 xiaochahu 于 2012-4-27 10:17 发表
There is no any information in the text book for rational acquisition.
Also, if they ezam this part, they have to give us more information about competitors.
but it's not in this case.

Do you agree?
...

But it seems nothing has been "developed". They just took over an existing business...

xiaochahu

Strategic option to chose for future, of course nothing hasn't been developed.
But what are they going to do is to develop new products for ABL?
I am not sure whether the market is new for ABL?

mixmixboy

原帖由 xiaochahu 于 2012-4-27 12:47 发表
Strategic option to chose for future, of course nothing hasn't been developed.
But what are they going to do is to develop new products for ABL?
I am not sure whether the market is new for ABL?

I think the market isn't new for them, because the consumers are the same (general public, schools, etc)

odds

原帖由 xiaochahu 于 2012-4-27 10:17 发表
There is no any information in the text book for rational acquisition.
Also, if they ezam this part, they have to give us more information about competitors.
but it's not in this case.

Do you agree?
...

恩我就怕到时候要来个并购分析， 感觉这个并没有在教材中提到。因为case 3是可能会在考试中有补充材料。

我认为如果并购， 应该是 product development. 新产品， 原有市场。

xiaochahu

They won't provide any new information in the exam.