Download or read book Contemporaneous Accounting for Business Combinations and Group Accounts written by Olumuyiwa Adebayo and published by Createspace Independent Publishing Platform. This book was released on 2018-01-18 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: (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.

Download or read book Accounting for Business Combinations written by John C. Burton and published by . This book was released on 1970 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Business Combinations written by Karl Emil Fraedrich and published by . This book was released on 1969 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book CCH Accounting for Business Combinations Goodwill and Other Intangible Assets written by Benjamin S. Neuhausen and published by CCH. This book was released on 2007 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Convergence with Accounting Standards written by Gaberella Green and published by GRIN Verlag. This book was released on 2014-05-05 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Project Report from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 100, Argosy University, course: Contemporary Accounting Theory (B7630), language: English, abstract: The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) set out to complete their ambitious goal of convergence before the year of 2015. The author provides an outline of these efforts, emphasizing the importance and ramifications of International Accounting Standards (IAS) as a means to globally improve quality and clarity of financial reporting across financial sectors. An extensive review of pertinent literature is given, visualizing the two-pronged approach of converging global accounting standards while continuing to improve the US Generally Accepted Accounting Principles (US GAAP). As no significant agreement has been implemented since 2008, the main areas of interest to this date remain income tax, revenue recognition, leases, and financial instruments. The present work puts in perspective the roadmap by the Securities and Exchange Commission (SEC), whilst assigning pivotal roles in the harmonization process to Certified Public Accountants (CPAs) and Chief Financial Officers (CFOs). The author offers a conceptual framework and strategies for the successful completion of the convergence project, adding special emphasis on business mergers and taking a strong position on the active involvement of major players and stakeholders.

Download or read book Group Accounting written by Christopher Swinson and published by Lexis Law Publishing (Va). This book was released on 1993 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Studies in Accounting and Finance written by Arun Kumar Basu and published by Pearson Education India. This book was released on 2013-08 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Studies in Accounting and Finance Contemporary Issues and Debates written by Basu and Saha and published by Pearson Education India. This book was released on 2010 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies in Accounting and Finance: Contemporary Issues and Debates, useful for business executives, accounting and finance practitioners, researchers, and students discusses contemporary issues in accounting and finance. Topics discussed include globalization of accounting standards, accounting for financial instruments, fair value accounting, accounting for intangibles, corporate governance and accounting, accounting for social and environmental costs, accounting for employee stock option plans, obstacles to the development of high-quality accounting standards, small company reporting, accounting ethics, technology reporting, and global economic meltdown.

Download or read book A Critical Study of Accounting for Business Combinations written by Arthur R. Wyatt and published by . This book was released on 1963 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Business Combinations and Government Entities written by Paul M. Fischer and published by . This book was released on 1977 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Business Combinations written by Johnathan D. Holter and published by . This book was released on 1986 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Business Combinations written by John Schroeder and published by . This book was released on 1968 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Goodwill and Other Intangible Assets written by Ervin L. Black and published by John Wiley & Sons. This book was released on 2018-10-09 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Accounting for Business Combinations written by Anthony Dominic Miani and published by . This book was released on 1970 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Business Combinations written by Karl D. Hawkins (Jr) and published by . This book was released on 1971 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Group Accounting written by Walter Schuster and published by Studentlitteratur. This book was released on 2005-01-01 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an analytical method that helps the user form an opinion about important consequences of a business combination. The effects on profitability and financial position calculated on the basis of consolidated financial statements are in focus. Other corporate activities like strategic alliances with other companies, the acquisition of minority holdings related to these alliances and the disposal of companies belonging to a group are also analysed. The most common methods in group accounting are discussed. However, the aim is to provide a general exposition of the issues, since detailed rules tend to change over time and sometimes differ between countries. Simplified numerical examples are used and important issues are illustrated by excerpts from annual reports. This book is intended for university students in accounting.

Download or read book Accounting for Business Combinations written by Hans Nailor and published by . This book was released on 1995 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: