Accounting for Business Combinations PDF Download

Author: John C. Burton
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 152

View

Book Description

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

View

Book Description

Author: Olumuyiwa Adebayo
Publisher: Createspace Independent Publishing Platform
ISBN: 9781983890628
Category :
Languages : en
Pages : 464

View

Book Description
(Black & White Version) A much-awaited compendium on Contemporaneous Accounting for Business Combination and Group Accounts. This piece depicts the idiosyncratic view and perspective of the author and the materials have gone a long way to demystifying the salient issues and practical scenarios in accounting for Business Combinations in accordance with IFRS 3 (Revised) and also on preparation and presentation of Group Accounts with respect to IFRS 10 and lots more. This is an output of over 9years research and documentation of methodologies that best explain the basic concepts, mechanics, and principles that underlie the accounting for business combinations in the modern age of seeking growth through "Mergers and Acquisition," rather than through "Organic growth." The book is meant to cover the knowledge gaps identified and demonstrated by students, practicing accountants and professionals on the most appropriate accounting for all forms of business combinations (including acquisitions, mergers, statutory mergers, integration absorption, true mergers, etc.) and the subsequent requirement to present group accounts for business combinations that result in "Parent-Subsidiary Relationship." This book is invaluable and useful for professional accountants, auditors, academicians, researchers, professional students, business owners, and tertiary institution students. This represents my give back to the profession and the society, so as to promote best practices and uphold the accountancy and finance profession in its entirety.

Author: Benjamin S. Neuhausen
Publisher: CCH
ISBN: 9780808091134
Category : Business & Economics
Languages : en
Pages : 548

View

Book Description
CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.

Author: Eli Amir
Publisher: Springer Nature
ISBN: 3030617696
Category : Business & Economics
Languages : en
Pages : 304

View

Book Description
Mergers and acquisitions (M&As) reshape the corporate landscape helping companies expand market share and gain a strategic advantage. The ability to understand and analyze these transactions is a crucial skill. The first step in acquiring that skill is being able to gather and analyse information on M&As from public sources, such as financial statements. This textbook helps its readers better analyze M&A transactions using information provided in financial statements. Covering accounting and reporting of consolidations, goodwill, non-controlling interests, step acquisitions, spin-offs, equity carve-outs, joint ventures, leveraged buyouts, disposal of subsidiaries, special purpose entities, and taxes, it focuses on the link between underlying economic events and the information in financial statements and how this link affects the assessment of corporate performance. The first part of the book provides description of the accounting rules governing M&A transactions, while the second part includes cases of M&A transactions. Each case focuses on a different element of an M&A transaction, and it is followed by a detailed solution with a complete analysis. Unlike other books in this field, this textbook focuses exclusively on accounting and financial analysis for graduate and upper undergraduate level courses in financial analysis, corporate finance, and financial accounting.

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

View

Book Description

Author: Arthur R. Wyatt
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 174

View

Book Description

Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1119652626
Category : Business & Economics
Languages : en
Pages : 1456

View

Book Description
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.

Author: William J. Gole
Publisher: John Wiley & Sons
ISBN: 0470135468
Category : Business & Economics
Languages : en
Pages : 415

View

Book Description
Supplemented annually to keep accountants up-to-date with the latest SEC requirements, this completely revised edition focuses on the entire process of Mergers and Acquisitions-—from planning through post-acquisition integration. Readers will find helpful step-by-step guidance on reviewing an acquisition candidate, setting up and implementing computer system transactions, accounting for the business combination, and tax compliance and regulatory considerations.

Author: Frank J. Beil
Publisher:
ISBN: 9781606496220
Category : Business & Economics
Languages : en
Pages : 150

View

Book Description
Business Acquisitions, or “Combinations,� are among the most important decisions that managers make regarding the future success of the firm. Combinations have the potential to radically alter the economics of the acquiring company in integrating the acquired firm into the company’s business model(s). Therefore, it is inherent that practicing managers get the “economics� right when making business acquisitions as they will be communicated to users in the company’s financial statements. Accounting for business combinations is one of the most complex accounting challenges that the finance and accounting functions of the company will encounter. The application of the fair value measurement standards as well as the recognition and measurement of acquired intangible assets and contingencies, both acquired and promised, require a unique blend of skills in accounting and valuation. This book is designed for managers and executives to be a comprehensive, yet accessible resource, in understanding the economics of both sides of the transaction; assets and liabilities acquired and consideration transferred. The book’s primary purpose is to provide managers and executives with practical advice and counsel on “structuring� business acquisitions for the economic benefit of the acquiring firm. This is accomplished by having knowledge of the financial statement impacts that business acquisitions will have on the company’s reported financial statements.