Contemporaneous Accounting for Business Combinations and Group Accounts PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Contemporaneous Accounting for Business Combinations and Group Accounts PDF full book. Access full book title Contemporaneous Accounting for Business Combinations and Group Accounts by Olumuyiwa Adebayo. Download full books in PDF and EPUB format.
Author: Olumuyiwa Adebayo Publisher: Createspace Independent Publishing Platform ISBN: 9781983890628 Category : Languages : en Pages : 464
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: Olumuyiwa Adebayo Publisher: Createspace Independent Publishing Platform ISBN: 9781983890628 Category : Languages : en Pages : 464
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
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: Christopher Swinson Publisher: Lexis Law Publishing (Va) ISBN: Category : Business & Economics Languages : en Pages : 200
Book Description
This major new work provides a detailed treatment of all aspects of group accounting. The author, who is well known as an expert in the field, writes in a clear and straightforward style which makes a complex subject easily comprehensible. The text is fully up to date and takes account of the new standard FRS2 on subsidiary undertakings.
Author: Ervin L. Black Publisher: John Wiley & Sons ISBN: 1119157226 Category : Business & Economics Languages : en Pages : 288
Book Description
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.
Author: Floyd A. Beams Publisher: ISBN: Category : Business & Economics Languages : en Pages : 950
Book Description
For junior/senior-level courses in Advanced Accounting.This in-depth presentation of consolidation explains each topic with a discussion of contemporary accounting theory and practice. An abundance of examples and illustrations - e.g. partial working papers, illustrative financial statements, account analyses, journal entries, schedules, etc. - are integrated throughout the text to support concepts described in the narrative. The Seventh Edition features updated implementation procedures for new developments in accounting and new financial accounting and reporting standards.*NEW - Reflects the input of two new authors, drawing on their knowledge of the subject matter and teaching experience to bring a new perspective to the book and new ideas for presentations that work in the classroom*NEW - Describes FASB changes to consolidations and business combinations*Updates the earnings per share section to reflect FASB Statement No. 128*Updates sections on disclosures about business segments to include FASB Statement No. 131*Updates the foreign currency section for derivatives and hedging activities under FASB statement No. 133*Prepares students for accounting under forthcoming pronouncem
Author: Floyd A. Beams Publisher: ISBN: Category : Business & Economics Languages : en Pages : 954
Book Description
A presentation of consolidation topics, this study explains each topic with a discussion of contemporary accounting theory and practice with examples and illustrations. The text explores business combinations and consolidations, branch accounting, foreign currency translation, segment reporting, partnership accounting, bankruptcy, government and non-profit accounting.
Author: T P Ghosh Publisher: ISBN: 9788171945566 Category : Languages : en Pages : 768
Book Description
A contemporary book on Financial Accounting bases on International Financial Reporting Standards as well as Indian GAAP. The discussion of the book contains accounting and financial reporting issues as per IFRSs as India has propsoed to adopt the same with effect from 1st April, 2011 and Indian corporates are preparing in that direction. FEATURES *Understanding Accounting Cycle *Preparation of IFRSs based financial statements and Indian Company Law based financial statements *Principles of revenue recognition *Currency Translation *Deferred Taxation *Recognition and measurement of Property, Pland and Equipment, Intangible Assets and Investment Property *Business Combinations *Group Accounts, Interests in Joint Ventures and Equity Method Accounting *Impairment Analysis *Lease Accounting *Financial Statements Analysis CASE STUDIES *Accounting Failures of Satyam and Exposed Public Accounting Oversight Mechanism *Crisis of Fair Value Accounting *Suspension of Mark to Market Rule for Long Term Foreign Currency Loan
Author: Olumuyiwa Adebayo
Author: Olumuyiwa Adebayo
Author: John C. Burton
Author: Benjamin S. Neuhausen
Author: Arun Kumar Basu
Author: Christopher Swinson
Author: Karl Emil Fraedrich
Author: Ervin L. Black
Author: Floyd A. Beams
Author: Floyd A. Beams
Author: T P Ghosh