The Merger Mystery

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Publisher : Open Book Publishers
ISBN 13 : 1800647824
Total Pages : 108 pages
Book Rating : 4.8/5 (6 download)

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Book Synopsis The Merger Mystery by : Geoff Meeks

Download or read book The Merger Mystery written by Geoff Meeks and published by Open Book Publishers. This book was released on 2022-06-23 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Statistical studies over the last forty-five years show that, although there are success stories, very many mergers and acquisitions do not result in the increased operating profits that economics textbooks would lead one to expect. As consultancy McKinsey have put it, ‘Anyone who has researched merger success rates knows that roughly 70% fail’. Yet—mysteriously—M&A activity has boomed across the globe, with a forty-fold increase in deals done each year now compared with four decades ago, in spite of the adverse general evidence. How can it be that talented, energetic, highly skilled, law-abiding, income-maximising participants in the M&A market will often promote mergers that lead to no operating gains, frequently with adverse effects on the wider economy too? Drawing on findings from a wealth of statistical analyses and case evidence from many businesses, the book presents answers to this merger mystery. In a synthesis of ideas from several disciplines, solutions are detected in misaligned incentives, distorted financial engineering and information asymmetry. By revealing how weaknesses at multiple points can interact and cumulate to produce inefficient outcomes, the discussion serves as a corrective to the overwhelmingly positive tone of most commentary on M&A, whilst also advocating changes in participants’ contracts, in taxation, and in regulation which could significantly reduce the number of mergers that fail. Designed to be accessible to a wide readership, the book will be of interest to investors, to M&A practitioners and commentators, to researchers and students of economics, political economy, finance, management and accounting, and—importantly—to policy makers working in these areas.

Ifrs Mysteries

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Author :
Publisher :
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.6/5 (778 download)

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Book Synopsis Ifrs Mysteries by : Ca S P Singh

Download or read book Ifrs Mysteries written by Ca S P Singh and published by . This book was released on 2020-08-22 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is written for all employees working in Finance & Audit function of corporates, students, Practicing Accountants and other employees, who want to understand basics of International Accounting Standards easily.You can refer this pocket book to quickly refresh your knowledge of International Financial Reporting Standards and International Accounting Standards. We have covered all important details of every IFRS & IAS in less than a page with a quick pictorial summary of the standard. You can revise entire set of accounting standards in less than a day.Simplified Language is used for this book to support people, who have difficulty in learning technical jargons.Author of this book is a Chartered Accountant (CPA) and he has over 14 years of practical experience in IFRS & IAS matters.

Tax Accounting

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Publisher :
ISBN 13 : 9789087226541
Total Pages : pages
Book Rating : 4.2/5 (265 download)

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Book Synopsis Tax Accounting by : A.J. Bakker

Download or read book Tax Accounting written by A.J. Bakker and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

IFRS and US GAAP

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Publisher : John Wiley & Sons
ISBN 13 : 1118239067
Total Pages : 230 pages
Book Rating : 4.1/5 (182 download)

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Book Synopsis IFRS and US GAAP by : Steven E. Shamrock

Download or read book IFRS and US GAAP written by Steven E. Shamrock and published by John Wiley & Sons. This book was released on 2012-03-08 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical comparison of—and expert guidance on—IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that is needed for IFRS. Provides a heavy emphasis on practical examples Includes an online companion website with downloadable spreadsheets and templates Reflects current financial reporting trends Addresses accounting requirements of which today's auditors, accountants and preparers of financial reports need to be aware Clarifying IFRS, its impact on US companies, and where to start in understanding it, IFRS and US GAAP prepares US accountants to be knowledgeable with day to day financial accounting issues using IFRS's substantial similarity with US GAAP as a context.

IFRS For Dummies

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Publisher : John Wiley & Sons
ISBN 13 : 1119966531
Total Pages : 423 pages
Book Rating : 4.1/5 (199 download)

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Book Synopsis IFRS For Dummies by : Steven Collings

Download or read book IFRS For Dummies written by Steven Collings and published by John Wiley & Sons. This book was released on 2012-03-15 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time. In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more. Covers what to do if you're applying IFRS for the first time Explains complicated material in plain English Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.

IFRS, Fair Value and Corporate Governance

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Author :
Publisher : Elsevier
ISBN 13 : 0080461662
Total Pages : 497 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis IFRS, Fair Value and Corporate Governance by : Dimitris N. Chorafas

Download or read book IFRS, Fair Value and Corporate Governance written by Dimitris N. Chorafas and published by Elsevier. This book was released on 2006-04-03 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation* Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift – which is prerequisite to achieving compliant financial reporting. The research conducted by Dr. Chorafas for this book, documented that the process of meeting IFRS requirements presents opportunities and challenges to all enterprises. As many companies have found out, abandoning the classical accruals accounting for marking-to-market their transactions and portfolio positions, has not been easy. The conversion process has affected several functions within the organization including balance sheets, P&L statements, auditing, risk control, information systems, and management accounting. This book is in made up of four parts: * Part One focuses on business competition, standards boards, corporate accounting, and IAS 39 * The theme of Part Two, is the implementation of IFRS, exemplified through case studies on task forces and practical applications * Part Three brings together IFRS and management accounting requirements, with emphasis on fair value. * Part Four addresses itself to the contribution IFRS can make to better corporate governance, and to rebuilding the balance sheet The book has many case studies based on actual experiences. These range from the implementation of IFRS directives such as hedge accounting, to developing practices of real-time balance sheets; the help provided by sophisticated accounting solutions help in stress testing; and a comprehensive definition of the role of the audit committee.* A clear and practical view of the complexities of IFRS implementation* Includes practical case studies from real-life companies going through the process* Pays particular attention to IAS 39 on Fair Value

Tax Reporting on Effective Tax Rate (IAS 12)

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Author :
Publisher : Stämpfli Verlag
ISBN 13 : 3727238615
Total Pages : 357 pages
Book Rating : 4.7/5 (272 download)

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Book Synopsis Tax Reporting on Effective Tax Rate (IAS 12) by : Eva Frehner

Download or read book Tax Reporting on Effective Tax Rate (IAS 12) written by Eva Frehner and published by Stämpfli Verlag. This book was released on 2024-09-30 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, tax reporting on the effective tax rate ("ETR") of multinational enterprises has been widely debated. Annual reports presenting low ETRs created the impression that enterprises did not pay enough taxes compared to individuals or small and medium-sized businesses. Such financial reporting disclosures led to ongoing discussions about the suitability of the existing international tax system and gave rise to several global tax reforms initiated by the OECD. This study analyses the level of compliance with internationally applied best practice for tax reporting (on the ETR) under the IAS 12 in annual reports based on content analysis scores. It studies the correlations between the extent of compliance with tax reporting best practice and ETR values, market capitalisation, level of internationalisation, industry, and auditor. The author combines the empirical research with a normative approach and thus takes an inside-out perspective. The normative analysis interprets IAS 12 paragraphs in light of Swiss national and international tax law. Furthermore, the book discusses the impact of the OECD Global Minimum Tax Reform on tax disclosures and argues that the international tax reform will further increase the complexity of tax reporting.

Intermediate Accounting IFRS, International Adaptation

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1394276028
Total Pages : 1443 pages
Book Rating : 4.3/5 (942 download)

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Book Synopsis Intermediate Accounting IFRS, International Adaptation by : DONALD E.. WEYGANDT KIESO (JERRY J.. WARFIELD, TERRY D.)

Download or read book Intermediate Accounting IFRS, International Adaptation written by DONALD E.. WEYGANDT KIESO (JERRY J.. WARFIELD, TERRY D.) and published by John Wiley & Sons. This book was released on 2024-10-06 with total page 1443 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Comparative International Accounting, 14th Edition

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Publisher : Pearson UK
ISBN 13 : 129229650X
Total Pages : 942 pages
Book Rating : 4.2/5 (922 download)

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Book Synopsis Comparative International Accounting, 14th Edition by : Christopher Nobes

Download or read book Comparative International Accounting, 14th Edition written by Christopher Nobes and published by Pearson UK. This book was released on 2020 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.

Accounting and Business Valuation Methods

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Publisher : Elsevier
ISBN 13 : 0080554326
Total Pages : 309 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Accounting and Business Valuation Methods by : Malcolm Howard

Download or read book Accounting and Business Valuation Methods written by Malcolm Howard and published by Elsevier. This book was released on 2007-11-14 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended to appeal to junior accountants and entrepreneurs who need guidance and practical analytical tools to enable them to develop business plans, raise capital and assess risk. Readers can initiate their own business plans by copying over 200 lines of formulae that create a 5 year plan that includes an earnings statement (or profit and loss account), balance sheet and cash flow statement. It will also appeal to students taking accounting and finance modules that cover basic accounting techniques, ratio analysis, investment appraisal, as well as company valuation and share valuation. The book demonstrates with four case studies where practice often differs with theory.Chapter 1 covers basic book-keeping, showing how accounts are reconciled and controlled covering topics such as the working capital cycle and negotiating techniques. Chapter 2 deals with basic business planning and how to use ratio analysis (performance, asset management, structure, and investment ratios) to assess company performance. Chapter 3 explains that published accounts are based on a series of judgements and the effect the relatively new international financial reporting standards and legislation such as the Sarbanes-Oxley Act is having on corporate governance. Chapter 4 covers risk assessment and valuing companies. Four case studies bring everything together; how investment trusts are valued, the effect of restructuring on share prices, the difference between serious profit warnings and mere compliance with regulation and hostile takeovers. Via a thorough analysis of published accounts this book will show readers how to: distinguish between mandatory and optional reports; assess the strength of a company's balance sheet; assess the risk factors associated with investment; assess whether or not the market value of a particular company is justified.* examines the difference between mandatory and optional reports* explains how to assess the strength of a companys balance sheet* looks at how to assess whether or not the market value of a particular company is justified

A Global View of Financial Accounting

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Publisher : Business Expert Press
ISBN 13 : 1637422849
Total Pages : 195 pages
Book Rating : 4.6/5 (374 download)

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Book Synopsis A Global View of Financial Accounting by : Roger Hussey

Download or read book A Global View of Financial Accounting written by Roger Hussey and published by Business Expert Press. This book was released on 2022-07-13 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book we discuss the specific pressures and decisions that influences the changes in corporate reporting The importance of corporate financial reporting has increased over the years. Accountants have developed standards that ensure the financial information issued by companies is rigorous and assists the users of the information in making decisions. Initially counties developed their own standards but the increase in world-wide trade demonstrated the need for an international approach to standard setting. This led to the establishment of International Accounting Standards Board (IASB) and the issue of international accounting standards. Although accounting standards originally focused on financial information that would be of interest to investors in a company, there is an increasing interest in all corporate activities that shape the way we live. In this book we discuss the specific pressures and decisions that influences the changes in corporate reporting with emphasis given to the U.K., the United Sates and Islamic countries. We also discuss the impact of advances in technology on corporate reporting and we review the nature of information provided by companies to a wider audience than shareholders.

Measurement in Public Sector Financial Reporting

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Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1801171637
Total Pages : 198 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis Measurement in Public Sector Financial Reporting by : Josette Caruana

Download or read book Measurement in Public Sector Financial Reporting written by Josette Caruana and published by Emerald Group Publishing. This book was released on 2023-03-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.

Easy Prey Investors

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Publisher : McGill-Queen's Press - MQUP
ISBN 13 : 0773599916
Total Pages : 399 pages
Book Rating : 4.7/5 (735 download)

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Book Synopsis Easy Prey Investors by : Al Rosen

Download or read book Easy Prey Investors written by Al Rosen and published by McGill-Queen's Press - MQUP. This book was released on 2016-09-01 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past twenty-five years, a series of actions, omissions, and failures by Canada's lawmakers and the purported gatekeepers of investors' rights have left Canadians' investments, pensions, and retirement savings at greater risk. Bodies such as provincial securities commissions have abandoned their obligations to safeguard investors and allowed published and audited financial statements in Canada to become unreliable. Yet these distorted financial statements are often used by financial analysts who present them as accurate, leaving investors in the dark about serious risks and negative impacts on their savings. In Easy Prey Investors, investigative forensic accountants Al and Mark Rosen examine the circumstances – beginning with a 1997 Supreme Court of Canada ruling that largely granted external auditors immunity against shareholder lawsuits – that have led to a proliferation of corporate scandals and other financial manipulations, and a corresponding lack of accountability among auditors. Based on their many years of experience in major Canadian court cases involving collapsed companies, the authors reveal the full stories behind the financial deceptions, and describe the disturbing consequences for investors. They show how a combination of inaction by lawmakers and illogical delegation of regulatory power to conflicted financial statement auditors has seriously harmed investors, as well as how most conventional protections have been stripped away from stakeholders. Why invest in Canada when your money can so easily be lost? Prying open doors too often sealed shut, Easy Prey Investors illuminates the unpleasant details of financial manipulation and suggests new ways to guide and protect investors and their families.

Handbook of Business Communication

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Author :
Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 1501500643
Total Pages : 748 pages
Book Rating : 4.5/5 (15 download)

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Book Synopsis Handbook of Business Communication by : Gerlinde Mautner

Download or read book Handbook of Business Communication written by Gerlinde Mautner and published by Walter de Gruyter GmbH & Co KG. This book was released on 2017-07-24 with total page 748 pages. Available in PDF, EPUB and Kindle. Book excerpt: In spite of the day-to-day relevance of business communication, it remains underrepresented in standard handbooks and textbooks on applied linguistics. The present volume introduces readers to a wide variety of linguistic studies of business communication, ranging from traditional LSP approaches to contemporary discourse-based work, and from the micro-level of lexical choice to macro-level questions of language policy and culture.

Economics, Accounting and the True Nature of Capitalism

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Author :
Publisher : Routledge
ISBN 13 : 100048405X
Total Pages : 182 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Economics, Accounting and the True Nature of Capitalism by : Jacques Richard

Download or read book Economics, Accounting and the True Nature of Capitalism written by Jacques Richard and published by Routledge. This book was released on 2021-11-29 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to consider the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management. It is argued that while for the practitioners of capitalism – in accounting and business – the capital in their accounts is a debt to be repaid (or a thing to be kept), for economists, it has been considered a means (or even a resource or an asset) intended to be worn out. This category error has led to economists failing to comprehend the true nature of capitalism. On this basis, this book proposes a new definition of capitalism that brings about considerable changes in the attitude to be had towards this economic system, in particular, the means to bring about its replacement. This book will be of significant interest to readers of political economy, history of economic thought, critical accounting and heterodox economics.

The Routledge Companion to Accounting History

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Publisher : Routledge
ISBN 13 : 1351238868
Total Pages : 814 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards

Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2020-04-15 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

CPA USA Financial Reporting

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Author :
Publisher : Azhar Sario Authorship and Publishing
ISBN 13 : 3759256813
Total Pages : 350 pages
Book Rating : 4.7/5 (592 download)

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Book Synopsis CPA USA Financial Reporting by : Azhar ul Haque Sario

Download or read book CPA USA Financial Reporting written by Azhar ul Haque Sario and published by Azhar Sario Authorship and Publishing. This book was released on 2024-10-02 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dive headfirst into the world of financial reporting with "CPA USA Financial Reporting: The Ultimate Exam Guide (2024)"! This comprehensive guide is your one-stop shop for mastering the intricacies of financial accounting and reporting, specifically designed to help you conquer the CPA exam. This book takes you on a journey through the key areas of financial reporting, starting with the fundamentals of accounting reports for businesses. You'll explore the balance sheet, income statement, statement of comprehensive income, statement of changes in equity, and statement of cash flows. We also delve into consolidated financial statements, notes to financial statements, and the unique reporting frameworks for non-governmental non-profit organizations and governmental entities. Beyond the basics, you'll gain a deep understanding of financial statement analysis, covering key areas like cash, receivables, inventory, fixed assets, investments, and liabilities. We'll equip you with the knowledge to analyze and interpret financial data, identify red flags, and understand the impact of key transactions on financial statements. Think of this book as your personal tutor, guiding you through each topic with clear explanations, practical examples, and exam-focused insights. It's specifically designed to help you prepare for the CPA Financial Accounting and Reporting (FAR) exam, covering the complete syllabus in a structured and easy-to-understand manner. What sets this book apart? It's more than just a dry textbook. We've injected it with a conversational tone and real-world examples to make learning engaging and relatable. We've also included targeted exam tips and strategies to help you maximize your score. Consider this your secret weapon to not only understand the material but to truly master it and ace the CPA FAR exam!