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IFRS 3 - The Equity consolidation in company acquisitions

2009-01-15 Business & Economics
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Release : 2009-01-15
Genre : Business & Economics
Kind : eBook
Book Rating : 82X/5 ( reviews)

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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. This book was released on 2009-01-15. 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

2010 Accounting
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Release : 2010
Genre : Accounting
Kind : eBook
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Book Synopsis Improvements to IFRSs by : International Accounting Standards Board

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

IFRS 3 Business Combinations

2008 Assets (Accounting)
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Release : 2008
Genre : Assets (Accounting)
Kind : eBook
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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. This book was released on 2008. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Analysis of Mergers and Acquisitions

2021-02-02 Business & Economics
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Release : 2021-02-02
Genre : Business & Economics
Kind : eBook
Book Rating : 696/5 ( reviews)

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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. This book was released on 2021-02-02. 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.

IFRS 3 (2008) - major changes and implications

2008-08-13 Business & Economics
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Release : 2008-08-13
Genre : Business & Economics
Kind : eBook
Book Rating : 264/5 ( reviews)

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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. This book was released on 2008-08-13. 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.

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