Download or read book The Impact of Pooling and Purchase Accounting on Corporate Financial Statements written by Dean S. Eiteman and published by . This book was released on 1967 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Pooling and Purchase Accounting on Corporate Financial Statements written by Dean Spencer Eiteman and published by . This book was released on 1969 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pooling and Purchase Accounting written by Dean S. Eiteman and published by . This book was released on 1967 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pooling Accounting written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2001 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Pooling Interest Method Vs the Purchase Method of Accounting written by Diana C. Senese and published by . This book was released on 2004 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Within accounting there are numerous methods in calculating a transaction. For business combinations, there were two methods of accounting. These two methods being the pooling of interest method and the purchase method. Previously, a company could choose between one of the two methods. This allowance for two methods led to great controversy. The pooling of interest method used a historical cost, while the purchase method used a fair market value cost. Due to the difference in valuation, the financial statements and net income appear to be misleading to the users. In June of 2001, the Financial Accounting Standards Board issued Statement No. 141, which eliminated the pooling of interest method for business combinations. This was an important change and had a significant effect on businesses in the economy today.
Download or read book Accounting for Business Combinations written by United States. Congress. House. Committee on Commerce. Subcommittee on Finance and Hazardous Materials and published by . This book was released on 2000 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Evaluation of Purchase and Pooling Concepts of Accounting for Corporate Mergers and Acquisitions written by Anelise Nick Mosich and published by . This book was released on 1963 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 as a Variable in Mergers written by Russell Davis Langer and published by . This book was released on 1978 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mergers Acquisitions written by Joseph Morris and published by . This book was released on 1995-07-10 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains step-by-step guidance on reviewing an acquisition candidate, setting up and implementing computer system transactions, accounting for the business combination, tax compliance and regulatory considerations. Features a comprehensive discussion on technical accounting and tax requirements along with practical procedural information and examples of application. Supplemented annually to keep accountants up to date with the latest SEC requirements, regulatory and tax law changes.
Download or read book Understanding and Using Financial Data Supplement written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 1997-07 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to walk attorneys through the myriad of items found in corporate annual reports, balance sheets and financial statements which is critical for litigation purposes and for client edification regarding the importance of deciphering financial language in legal documents. Features extensive material on where to find the information you need, how to compare it to the information provided by other companies in the same industry or geographic location, how to corroborate the data in the basic statements, and locating the primary internal documents upon which financial statements are based. This edition contains updated information on the financial reporting consequences of litigation, nonprofit organizations, business interruption insurance, and an appendix with U.S. GAAP pronouncements.
Download or read book Accounting for Business Combinations written by and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this research is to examine whether accounting methods for business combinations (purchase and pooling-of-interests accounting) have a different effect on firms2 market value of equity in the combination year and thereafter. In particular, after the accounting method is no longer disclosed in the financial statements, does it have an impact on market value of equity of the combined firms because the accounting figures are different? A five-year period subsequent to a particular business combination is used because public companies are not required to disclose the details of the combination for more than three years after the effective date of the combination. This research, thus, tests whether market participants still take into consideration the accounting method of past business combinations when this information is no longer disclosed in the financial statements. In addition to the testing of the impact of the accounting methods, the value-relevance of goodwill amortization is investigated. The sample consisted of 100 U.S. business combination transactions during the period 1985-1995 (77 pooling firms and 23 purchase firms). The results do not indicate that market participants price pooling firms and purchase firms differently at the time of business combinations. The results, in addition, do not confirm that when the details of a particular business combinations do not appear in the financial statements, pooling firms2 accounting figures have a more positive effect on security prices than those of purchase firms. It seems that market participant are able, even in the long term, to account for the accounting difference between purchase and pooling-of-interests. Also, goodwill amortization does not appear to be value relevant.
Download or read book IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2004 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Analysis and Use of Financial Statements written by Gerald I. White and published by John Wiley & Sons. This book was released on 2002-12-30 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Download or read book Financial Analysis of Mergers and Acquisitions written by Eli Amir and published by Springer Nature. This book was released on 2021-02-02 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Purchase Versus Pooling in Stock for stock Acquisitions written by David Aboody and published by . This book was released on 2000 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Michigan Business Reports written by University of Michigan. Bureau of Business Research and published by UM Libraries. This book was released on 1967 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
