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 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 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 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 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 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 288 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 Advanced Accounting written by Floyd A. Beams and published by . This book was released on 2000 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Advanced Accounting written by Floyd A. Beams and published by . This book was released on 1996 with total page 954 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Financial Accounting For Managers 4Th Ed written by T P Ghosh and published by . This book was released on 2009-09-01 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Group Accounts written by Richard Michael Wilkins and published by . This book was released on 1975 with total page 280 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 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 Accounting for Business Combinations Goodwill and Other Intangible Assets Interpretations of FASB Statement No 141 Business Combinations FASB Statement No 142 Goodwill and Other Intangible Assets IFRS 3 and IAS 38 written by Arthur Andersen & Co and published by North Vancouver, B.C. : STP Specialty Technical Publishers. This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Consolidated Financial Reporting written by Paul Taylor and published by SAGE. This book was released on 1996-05-25 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections.
Download or read book Aucs Accounting for Business Combinations for University of Technology Broadway Black and White written by K. Leo and published by . This book was released on 2015-01-09 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
