Ifrs 3 The Equity Consolidation In Company Acquisitions

Download Ifrs 3 The Equity Consolidation In Company Acquisitions full books in PDF, epub, and Kindle. Read online Ifrs 3 The Equity Consolidation In Company Acquisitions ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!

IFRS 3 - The Equity consolidation in company acquisitions

Author : Holger Bittrich
Publisher : GRIN Verlag
ISBN 13 : 364024382X
Total Pages : 15 pages
Book Rating : 4.6/5 (42 download)

DOWNLOAD NOW!

Book Synopsis IFRS 3 - The Equity consolidation in company acquisitions by : Holger Bittrich

Download or read book IFRS 3 - The Equity consolidation in company acquisitions written by Holger Bittrich and published by GRIN Verlag. This book was released on 2009-01-15 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2009 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: A purchaser has to be identified in all business combinations in accordance with IFRS 3. This is important because with the purchase method the net assets and liabilities of the acquired company are revalued, whereas the net assets and liabilities of the purchaser remain at book values. The purchaser is the company which obtains control over another company. Control is obtained when an company achieves the power to govern the financial and operating policies of another company, and draws benefits from that activity. As regards the definition of control, two cases are differentiated: Case 1 is based on acquisition of the majority of voting rights, i.e. a majority of more than 50%. Case 2 describes obtaining control where less than half of the voting rights are obtained.

Improvements to IFRSs

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!

Book Synopsis Improvements to IFRSs by : International Accounting Standards Board

Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

IFRS 3 Business Combinations

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!

Book Synopsis IFRS 3 Business Combinations by : International Accounting Standards Board

Download or read book IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2008 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

IFRS 3 (2008) - major changes and implications

Author : David Wagener
Publisher : GRIN Verlag
ISBN 13 : 3640137264
Total Pages : 23 pages
Book Rating : 4.6/5 (41 download)

DOWNLOAD NOW!

Book Synopsis IFRS 3 (2008) - major changes and implications by : David Wagener

Download or read book IFRS 3 (2008) - major changes and implications written by David Wagener and published by GRIN Verlag. This book was released on 2008-08-13 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Accounting in Context, language: English, abstract: This report explains the major changes which companies have to face with the revised IFRS 3 which was published in January 2008. One of them is the introduction of an option when it comes to the recognition of minority interest. The acquiring companies may chose between measuring it with its fair value or, as in the previous version of the standard, with its proportionate share of the net assets of the acquiree. Comparing the two treatments it becomes obvious that only the fair value measurement leads to the recognition of the part of goodwill which is attributable to the minority interest. This causes lower returns on capital employed and higher equity ratios for firms applying the fair value treatment. Another important modification of the revised IFRS 3 is that acquisition related cost such as legal or adviser fees have to be expensed, which means a cut in profits in the year of the acquisition. Before, those costs have been capitalised with the investment. When it comes to business combinations achieved in stages the revised standard demands that any previously held investment has to be re-measured at its fair value. Any differences to the carrying amount have to be realized as gains or losses. Goodwill is subsequently measured as the excess of the consideration transferred, the value of the re-measured investment and any minority interest over the identifiable net assets of the acquiree.

First consolidation according to IFRS 3

Author : Holger Bittrich
Publisher : GRIN Verlag
ISBN 13 : 3640243846
Total Pages : 9 pages
Book Rating : 4.6/5 (42 download)

DOWNLOAD NOW!

Book Synopsis First consolidation according to IFRS 3 by : Holger Bittrich

Download or read book First consolidation according to IFRS 3 written by Holger Bittrich and published by GRIN Verlag. This book was released on 2009-01-15 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2009 in the subject Engineering - Industrial Engineering and Management, grade: keine, , language: English, abstract: As already described only those assets and liabilities are to be shown in the course of a business combination which fulfil the criteria of IFRS 3 on the acquisition date. Assets and liabilities are recorded in their entirety at fair value, independent of the participation ratio of the parent company. For this reason the method is also described as complete revaluation. The part of goodwill that relates to minority shareholders is always excepted from the capitalisation according to IFRS 3. However, in 2005 IASB suggested bringing the full goodwill onto the balance sheet i.e. not to eliminate the minority portion (so-called full goodwill method). With this method of complete revaluation as per IFRS 3 the net identifiable assets, over which the acquirer has obtained control, result from the fair values at the time of acquisition, i.e. at the time at which the acquirer obtained control independent of whether the purchaser acquired the entire capital, only a part of the capital or even just the net assets of the subsidiary company. For the minority interests an adjustment item has to be recorded in this case. The adjustment item corresponds to the portion, at fair value, that these shareholders have of the net assets and debts.

Financial Analysis of Mergers and Acquisitions

Author : Eli Amir
Publisher : Palgrave Macmillan
ISBN 13 : 9783030617714
Total Pages : 298 pages
Book Rating : 4.6/5 (177 download)

DOWNLOAD NOW!

Book Synopsis Financial Analysis of Mergers and Acquisitions by : Eli Amir

Download or read book Financial Analysis of Mergers and Acquisitions written by Eli Amir and published by Palgrave Macmillan. This book was released on 2022-02-17 with total page 298 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.

Mergers and Acquisitions

Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 0471578185
Total Pages : 372 pages
Book Rating : 4.4/5 (715 download)

DOWNLOAD NOW!

Book Synopsis Mergers and Acquisitions by : Ernst & Young LLP

Download or read book Mergers and Acquisitions written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 1994-03-31 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic climate, new regulations and developments both here and abroad have totally changed the face of today's mergers and acquisitions. Completely rewritten and updated, it examines realistic strategies and goals for the 1990s that must be addressed in order to achieve a successful acquisition program. Includes coverage of the post-acquisition process, chapters on restructuring financially troubled companies, and unique strategies that apply to niche acquisitions. It also features new material on international mergers, the pros and cons of partial buy-ins, cross-border alliances, financing options and covers issues (strategic, legal, financial and regulatory) that can affect a deal of any size.

IFRS 3: Illustrative examples

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!

Book Synopsis IFRS 3: Illustrative examples by : International Accounting Standards Board

Download or read book IFRS 3: Illustrative examples written by International Accounting Standards Board and published by . This book was released on 2004 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Merger & Acquisition Leader's Playbook

Author : Jeffrey P. Pritchett
Publisher : John Wiley & Sons
ISBN 13 : 1119899869
Total Pages : 406 pages
Book Rating : 4.1/5 (198 download)

DOWNLOAD NOW!

Book Synopsis The Merger & Acquisition Leader's Playbook by : Jeffrey P. Pritchett

Download or read book The Merger & Acquisition Leader's Playbook written by Jeffrey P. Pritchett and published by John Wiley & Sons. This book was released on 2022-09-07 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make your next merger or acquisition one for the ages Meant to create value potentially fueled by synergies, the reality is that most mergers and acquisitions fail. It’s estimated that 83% of mergers and acquisitions do not hit their desired results. The Merger & Acquisition Leader’s Playbook tells you why most mergers fail. More importantly, it tells you how to make your next one a sweeping success. In the book, a team of private equity experts deliver a masterful walkthrough of how to integrate organizations by driving commercial success, instead of focusing purely on cutting costs. Readers will find: Concrete strategies for increasing the odds of success and reducing the risk of failure – of a new merger or acquisition A comprehensive, easily deployed and implemented plan to realize synergies Proven tools, techniques, and tricks of the trade to help leaders stay on top of their latest merger and keep everything on track A must-read resource for business leaders considering a fresh merger or acquisition, The Merger & Acquisition Leader's Playbook: A Practical Guide to Integrating Organizations, Executing Strategy, and Driving New Growth after M&A or Private Equity Deals will also earn a place in the libraries of investors, agents, corporate service providers, and consultants trying to get two or more businesses to pull in the same direction.

Mergers and Acquisitions

Author : William J. Gole
Publisher : John Wiley & Sons
ISBN 13 : 0470135468
Total Pages : 415 pages
Book Rating : 4.4/5 (71 download)

DOWNLOAD NOW!

Book Synopsis Mergers and Acquisitions by : William J. Gole

Download or read book Mergers and Acquisitions written by William J. Gole and published by John Wiley & Sons. This book was released on 2007-07-20 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Supplemented annually to keep accountants up-to-date with the latest SEC requirements, this completely revised edition focuses on the entire process of Mergers and Acquisitions-—from planning through post-acquisition integration. Readers will find helpful step-by-step guidance on reviewing an acquisition candidate, setting up and implementing computer system transactions, accounting for the business combination, and tax compliance and regulatory considerations.

Considerations Regarding IFRS 3 - Business Combination

Author : Veronica Grosu
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

DOWNLOAD NOW!

Book Synopsis Considerations Regarding IFRS 3 - Business Combination by : Veronica Grosu

Download or read book Considerations Regarding IFRS 3 - Business Combination written by Veronica Grosu and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRS 3 describes and defines the accounting treatment for the Business Combination, so-called method purchase method that imposes the purchase price allocation to the assets and the liabilities identifiable by the society that makes the acquisitions object and the accounting of the operations that take place. Business combination means a fusion of distinct societies that are in one economic unity or derived from the fusion of one company with another one, either by obtaining the control over the net assets and over the administration of a company. This standard defines business as a whole system of tangible, intangible and financial assets involved in the development of an economic activity; if a company acquires a set of assets or even another entity, but it does not respect the definition of business, the transaction cannot be accounted as a Business Combination.

Mergers and Consolidations

Author : Uwe E. Reinhardt
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.4/5 (91 download)

DOWNLOAD NOW!

Book Synopsis Mergers and Consolidations by : Uwe E. Reinhardt

Download or read book Mergers and Consolidations written by Uwe E. Reinhardt and published by . This book was released on 1972 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Reporting under IFRS

Author : Wolfgang Dick
Publisher : John Wiley & Sons
ISBN 13 : 0470688319
Total Pages : 358 pages
Book Rating : 4.4/5 (76 download)

DOWNLOAD NOW!

Book Synopsis Financial Reporting under IFRS by : Wolfgang Dick

Download or read book Financial Reporting under IFRS written by Wolfgang Dick and published by John Wiley & Sons. This book was released on 2010-10-11 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8). Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.

Mergers and Acquisitions Basics

Author : Michael E. S. Frankel
Publisher : John Wiley & Sons
ISBN 13 : 1119274257
Total Pages : 329 pages
Book Rating : 4.1/5 (192 download)

DOWNLOAD NOW!

Book Synopsis Mergers and Acquisitions Basics by : Michael E. S. Frankel

Download or read book Mergers and Acquisitions Basics written by Michael E. S. Frankel and published by John Wiley & Sons. This book was released on 2017-03-27 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential executive M&A primer, with practical tools and expert insight Mergers and Acquisitions Basics provides complete guidance on the M&A process, with in-depth analysis, expert insight, and practical tools for success. This new second edition has been updated to reflect the current M&A landscape, giving busy executives the ideal resource for navigating each step in the process. Veteran executives relate guidelines, lessons learned, and mistakes to avoid as they explain how M&As work, identify the major players, and describe the roles involved in a successful transaction. Both buyer and seller must consider a broad range of factors, and this essential guide provides checklists, forms, sample reports, and presentations to help you avoid surprises and ensure your organization's full preparation for the deal. Equity investments, valuation, negotiation, integration, legal aspects, and more are explained in detail to provide a foundational primer for anyone seeking to clarify their role in the process. Mergers and acquisitions are becoming ever more critical to the growth of large and mid-sized companies. This book balances depth and breadth to provide a one-stop guide to maximizing the financial and operational value of the deal. Identify key drivers of purchase or sale Understand major roles, processes, and practices Avoid valuation detractors and negotiate effectively Overcome common challenges to successful integration Effective M&As are highly strategic, solidly structured, and beneficial on both sides. It's a complex process with many variables, many roles, and many potential pitfalls, but navigating the deal successfully can mean the difference between growth and stagnation. Mergers and Acquisitions Basics is the comprehensive resource every executive needs to understand the ins-and-outs of strategic transactions.

The Ernst & Young Management Guide to Mergers and Acquisitions

Author : Stephen L. Key
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 360 pages
Book Rating : 4.4/5 (91 download)

DOWNLOAD NOW!

Book Synopsis The Ernst & Young Management Guide to Mergers and Acquisitions by : Stephen L. Key

Download or read book The Ernst & Young Management Guide to Mergers and Acquisitions written by Stephen L. Key and published by John Wiley & Sons. This book was released on 1989 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: BUSINESS/ECONOMICS

Mergers & Acquisitions

Author : Joseph Morris
Publisher :
ISBN 13 :
Total Pages : 408 pages
Book Rating : 4.3/5 (512 download)

DOWNLOAD NOW!

Book Synopsis Mergers & Acquisitions by : Joseph Morris

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.

Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!

Book Synopsis Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations by : International Accounting Standards Board

Download or read book Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2005 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: