This week's material deals with, among other things, the subject of mergers and acquisitions from the technical accounting perspective. What we cover is but the end result of an activity with far-reaching implications. This week's discussion forum deals with these implications.

From the non-financial accounting perspective, do you think mergers and acquisitions are a good thing or a bad thing and why?

must be at least 300 words and must include at least one outside reference (properly cited and credited).