Re: Modeling ADR shares
If the company has ADRs, they most definitely have a 20F filing (equivalent to a 10K) and thus, all the financials are provided in USD, with currency translations already done for the financial statements.

RE: Purchase Price - Net Tangible Book Value
Goodwill or other intangibles?

if Goodwill, then it's:
Goodwill / # yrs
Goodwill = Equity Purchase Price - Tangible Book Value - Allocation to Intangibles
Tangible Book Value = Book Value - Existing Goodwill
recall our previous discussion on what the definition of Goodwill vs Intangibles

Re: 338h10 Election and pro forma balance sheet
The easiest and still correct method would be the latter - create a new asset category and depreciate/amortize that over time. The challenge here is that you must still follow Purchase Price Allocation rules for GAAP BS reporting and tax reporting as well. This is covered thoroughly in our Super-Ad... The easiest and still correct method would be the latter - create a new asset category and depreciate/amortize that over time.
The challenge here is that you must still follow Purchase Price Allocation rules for GAAP BS reporting and tax reporting as well.

This is covered thoroughly in our Super-Advanced Merger Modeling course in which we set up different assets for book and tax and decide how to depreciate/amortize one at a time.

http://www.wallst-training.com/self-stu ... supermalbo Read More

Re: COUNTIF, Then What?
You need two criteria. One for date and one for Yes or No trained. If you are using Excel 2007 or 2010, use COUNTIFS function. note that this is NOT backward compatible with Excel 2003. If you are on Excel 2003, you need to use an array. This is covered extensively in our Advanced Excel for Data An... You need two criteria. One for date and one for Yes or No trained.
If you are using Excel 2007 or 2010, use COUNTIFS function. note that this is NOT backward compatible with Excel 2003.

If you are on Excel 2003, you need to use an array.
This is covered extensively in our Advanced Excel for Data Analysis class:
http://www.wstselfstudy.com/packagetech.html Read More

RE: DTL in purchase price allocation
That's correct. The only time goodwill is touched with respect to deferred tax activity resulting from a merger, etc., is if a valuation allowance was established on the acquisition date due to uncertainty as to the realization in the future of acquired deferred tax assets. In that case, if the... That's correct. The only time goodwill is touched with respect to deferred
tax activity resulting from a merger, etc., is if a valuation allowance was
established on the acquisition date due to uncertainty as to the realization
in the future of acquired deferred tax assets. In that case, if the DTAs
are eventually realized (and a valuation allowance had been established to
place a reserve on those DTAs on the acquisition date), the reversal of the
DTAs would result in a reduction of goodwill rather than a reduction of
income tax expense. Read More