CIBC-Barclays: Accounting for Their Merger
商品編號：9B04B022
出版日期：2005/07/03
再版日期：2009/08/10
商品來源：
商品主題：Accounting; International Business
商品類型：Case (Field)
涵蓋議題：Accounting - Tax;Accounting - Transactions;Mergers & Acquisitions;Integration;University of West Indies
難易度：4 - Undergraduate/MBA
內容長度：12 頁
地域：Barbados
產業：Finance and Insurance
事件年度：2001
The Canadian Imperial Bank of Commerce (CIBC) and Barclays Bank PLC have signed an agreement to combine their retail, corporate and offshore banking operations in the Caribbean to create FirstCaribbean International Bank. In principle, it appeared that both parties were agreeing to a combination of their assets to form a new entity, in which case a new holding company could be constituted to absorb the assets being merged. Alternately, as Barclays interest in the merger was substantially greater than that of CIBC, the transaction could be construed as an outright purchase of the CIBC interests by Barclays. The problem with this second approach, however, was that Barclays Caribbean presently had no separate legal form in the region. This case illustrates the procedures for accounting for mergers and acquisition, and lends itself to discussion on a myriad of issues and concepts. This case may be taught on a stand alone basis or in combination with any of the four additional cases which deal with various functional issues regarding the actual merger/integration which occurred. The four additional cases are Harmonization of Compensation and Benefits for FirstCaribbean Bank, product 9B04C053; Information Systems at FirstCaribbean: Choosing a Standard Operating Environment, product 9B04E032; CIBC-Barclays: Should Their Caribbean Operations be Merged?, product 9B04M067; and Note on Banking in the Caribbean, product 9B05M015.
教學手冊：CIBC-Barclays: Accounting For Their Merger - Teaching Note
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