Financial Analysis of Mergers and Acquisitions

Financial Analysis of Mergers and Acquisitions
Author: Eli Amir
Publisher: Springer Nature
Total Pages: 304
Release: 2021-02-02
Genre: Business & Economics
ISBN: 3030617696

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.

FRS 102

FRS 102
Author:
Publisher:
Total Pages:
Release: 2015
Genre:
ISBN: 9780754553625

Contemporaneous Accounting for Business Combinations and Group Accounts

Contemporaneous Accounting for Business Combinations and Group Accounts
Author: Olumuyiwa Adebayo
Publisher: Createspace Independent Publishing Platform
Total Pages: 464
Release: 2018-01-18
Genre:
ISBN: 9781983890628

(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.

Applying IFRS Standards

Applying IFRS Standards
Author: Ruth Picker
Publisher: John Wiley & Sons
Total Pages: 754
Release: 2019-06-24
Genre: Business & Economics
ISBN: 1119159229

Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.

Business Combinations with SFAS 141 R, 157, and 160

Business Combinations with SFAS 141 R, 157, and 160
Author: Michael J. Mard
Publisher: Wiley
Total Pages: 0
Release: 2009-03-16
Genre: Business & Economics
ISBN: 9780470497555

Every time there’s a merger, acquisition, or similar transaction, a giant pile of new documents descends on the accounting department with the call to Book That Deal! But the preparers are typically unprepared to deal quickly and succinctly with the intricacies of fair value. Business Combinations with SFAS 141R, 157 and 160 is the guidance desperately needed by anyone who needs to book a new business combination quickly. It has been rushed into print to clarify the process under the newly revised SFAS 141R, and will enable any preparer to document the appropriate financial reporting measurement clearly and concisely and apply FASB’s interpretations to specific facts and circumstances. Business Combinations with SFAS 141R, 157, and 160 also includes a SFAS 157 flowchart, a checklist for implementing the standard, a SFAS 157 worksheet, supplemental checklists for intangible assets, and insight from FASB’s Valuation Resource Group discussing some 35 areas of discussion. It will be an invaluable tool for any preparer.