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04142aam a2200409 i 4500 001 D721EAE2EE0211ECABFB385646ECA4DB 003 SILO 005 20220617010046 008 200920s2020 sz d b 001 0 eng d 020 $a 3030617696 020 $a 9783030617691 020 $a 3030617688 020 $a 9783030617684 035 $a (OCoLC)1196241458 040 $a YDX $b eng $e rda $c YDX $d UKMGB $d OCLCO $d OCLCF $d SAT $d OCLCQ $d IL4J6 $d OCLCO $d SILO 050 4 $a HG4028.M4 $b A45 2020 100 1 $a Amir, Eli, $e author. 245 10 $a Financial analysis of mergers and acquisitions : $b understanding financial statements and accounting rules with case studies / $c Eli Amar, Marco Ghitti. 264 1 $a [Cham, Switzerland?] : $b Palgrave Macmillan, $c [2020] 300 $a xi, 298 pages : $b charts ; $c 25 cm 504 $a Includes bibliographical materials and index. 505 0 $a Part I : Accounting and Financial Reporting. 1. Introduction to accounting for inter-corporate investments -- 2. Main issues in purchase accounting -- 3. More issues in purchase accounting -- 4. Spin-offs and equity carve-outs -- 5. Special purpose entitites -- 6. Tax issues in business combinations -- 7. Leveraged buyouts and recapitalizations -- 8. Financial analysis of business combinations (ratios) -- 9. Financial analysis of business combinations (advanced issues) -- Part II : Case studies. 10. Kraft Group (Part I) : Cadbury acquisition, purchase accounting -- 11. The Bank of Hope : the merger of Wilshire Bank and BBCN Bancorp -- 12. AT & T : equity method investments -- 13. Nokia Siemens networks : purchase accounting, equity method, and proportionate consolidation -- 14. Ensign Group : the spin-off of Care Trust REIT -- 15. Altria Group : the carve-out and spin-off of Kraft -- 16. The sale of Coca Tea : the impact of taxes -- 17. Surgery partners : pushdown accounting -- 18. Kraft Group (Part II) : Cadbury acquisition, post-acquisition performance. 520 $a 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.-- $c Provided by publisher. 650 0 $a Consolidation and merger of corporations $x Accounting. 650 0 $a Consolidation and merger of corporations $v Case studies. 650 6 $a Entreprises $x Comptabilite. $x Comptabilite. 650 6 $a Entreprises $x Fusion $v Etudes de cas. 650 7 $a Consolidation and merger of corporations $x Accounting. $2 fast $0 (OCoLC)fst00875661 650 7 $a Consolidation and merger of corporations $x Accounting. $2 nli 650 7 $a Business enterprises $x Finance. $2 nli 650 7 $a Accounting. $2 nli 650 7 $a Bookkeeping. $2 nli 700 1 $a Ghitti, Marco, $e author. 776 08 $i Ebook version : $z 9783030617691 941 $a 1 952 $l OVUX522 $d 20230517011051.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=D721EAE2EE0211ECABFB385646ECA4DBInitiate Another SILO Locator Search