Thursday, March 21, 2019
Tech Data’s Goodwill Adjustment

Tuesday, March 19, 2019
There’s Taxes, and There’s Taxes

Saturday, March 16, 2019
Adventures in Tax Cuts and Net Income

Monday, March 11, 2019
Big Moves in Goodwill, Intangible Value

Friday, March 8, 2019
CVS, Goodwill, and Enterprise Value

Thursday, February 28, 2019
Summary of Our Goodwill Research/ How-To

Wednesday, February 27, 2019
What Does ‘Other’ Mean? An Example

Thursday, February 21, 2019
Another Tale, Buried in the Footnotes

Wednesday, February 13, 2019
Low Latency Calcbench

Monday, February 11, 2019
Now Streaming on Hulu: Red Ink

Thursday, February 7, 2019
Early Look at 2018 Tax Decline

Wednesday, February 6, 2019
You Revised WHAT, Netflix?

Thursday, January 31, 2019
Talking About Huawei Exposure

Wednesday, January 30, 2019
Another Discrepancy in Reported Numbers

Wednesday, January 30, 2019
Finding Revised Facts: Hertz Edition

Wednesday, January 23, 2019
GE Commercial Aviation Services: Bringing Numbers to Light

Monday, January 21, 2019
Differences in Earnings Releases and 10-Ks

Wednesday, January 16, 2019
The Importance of Textual Analysis

Tuesday, January 8, 2019
A Look at Climate Change Disclosures

Wednesday, January 2, 2019
Quants: Point-in-Time Data for Backtesting

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Quick Look at AmSurg / Envision Merger
Monday, January 30, 2017

What happens to the data when companies merge?

Back in the June of 2016, AmSurg (AMSG) announced plans to merge with Envision Healthcare Holdings (EVHC). Then a few months later, right before the merger completed, AmSurg joined S&P 500.  

What happened next was a bit confusing. Since we got a few questions about it, we thought it might help to take a look at the details.

The new, combined company will remain in the S&P 500, but with a new name: Envision Healthcare Corp, and will keep using the EVHC ticker. HOWEVER, from an accounting point of view, AmSurg is actually the acquiring company.

That means that even though the company name is Envision, the historical data we will attach to the new entity will come from AmSurg. That’s the data people should/will be using for historical analysis of S&P 500 companies.

 - As always, thanks to Melissa Herboldsheimer at Accounting Observer for lending her expertise.

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