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

Friday, December 28, 2018
Now Showing: Controls & Procedures

Thursday, December 27, 2018
A Reminder on Non-GAAP Reporting Rules

Monday, December 17, 2018
Researching PG&E’s Wildfire Risk

Wednesday, December 12, 2018
Tracking Brexit Disclosures

Thursday, December 6, 2018
Campbell Soup: Looking Behind the Label

Sunday, December 2, 2018
SEC Comment Letters: The Amazon Example

Wednesday, November 28, 2018
Measuring Big Pharma’s Chemical Dependency

Monday, November 26, 2018
Analysts, Can You Relate? A True Story

Monday, November 19, 2018
Digging Up Historical Trend Data: Quest Example

Sunday, November 11, 2018
Cost of Revenue, SG&A: Q3 Update

Monday, November 5, 2018
Lease Accounting: FedEx vs. UPS

Saturday, November 3, 2018
New Email Alerting Powers

Wednesday, October 31, 2018
PTC and Two Tales of Revenue

Tuesday, October 30, 2018
10-K/Q Section Text Change Detection

Sunday, October 28, 2018
Finding Purchase Price Allocation

Sunday, October 21, 2018
Charting Netflix Growth in Three Ways

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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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