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Consolidating companies with different year ends

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When the CEOs of both Monsanto and Bayer met with Donald Trump to talk about their potential merger just three days before the inauguration, they made some big promises.If the union between the world’s largest seed company and the German multinational chemical, pharmaceutical, and life-sciences company is blessed by antitrust regulators, the companies have pledged to add 3,000 high-tech American jobs and to combine—rather than consolidate and trim—their R&D budgets to the tune of billion over the next six years, or .7 billion a year.Some of these actions have determined significant case law for the information technology industry and many have captured the attention of the public and media.Apple's litigation generally involves intellectual property disputes, but the company has also been a party in lawsuits that include antitrust claims, consumer actions, commercial unfair trade practice suits, defamation claims, and corporate espionage, among other matters. antitrust statutes in operating a music-downloading monopoly that it created by changing its software design to the proprietary Fair Play encoding in 2004, resulting in other vendors' music files being incompatible with and thus inoperable on the i Pod.It is also used for financial reporting by business and other organizations.Laws in many jurisdictions require company financial reports to be prepared and published on a generally annual basis, but generally do not require that the reporting period be calendar year, 1 January to 31 December.Some even see gene editing, which is said to be simpler, less expensive, and more consumer-friendly than traditional genetic engineering, as one factor driving the mergers.And while that’s up for debate, it’s clearly an important part of the strategy for companies looking to control, and profit from, the world’s seeds.

If you need help getting out of debt, you are not alone.Some companies—such as Cisco Systems—end their fiscal year on the same day of the week each year, e.g.the day that is closest to a particular date (for example, the Friday closest to 31 December).Apple is a member of the Business Software Alliance (BSA), whose principal activity is trying to stop copyright infringement of software produced by BSA members; Apple treats all its intellectual property as a business asset, engaging in litigation as one method among many to police its assets and to respond to claims by others against it. Patent and Trademark office (USPTO) alone, most in opposition to or taking exception to others' use of the terms "apple", "pod", and "safari"; those cases include sellers of apples (the fruit), as well as many others' less unassuming use of the term "apple". The suit initially alleged that five days after Real Networks released in 2004 its Harmony technology making its music playable on i Pods, Apple changed its software such that the Real Networks music would no longer play on i Pods.Apple's portfolio of intellectual property is broad enough, for trademarks alone, to encompass several pages of the company's web site and, in April 2012, it listed 176 general business trademarks, 79 service marks, 7 trademarks related to Ne XT products and services, and 2 trademarks related to File Maker. The claims of Apple's changes to its encoding and its refusal to license Fair Play technology to other companies were dismissed by the court 2009, but the allegation of Apple's monopoly on the i Pod's music download capabilities between 20 remained as of July 2012.The two companies have been locked in a dance since May 2016, when Monsanto rejected Bayer’s initial billion offer.