Business Combinations
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Accounting For Business Combinations
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Author : John C. Burton
language : en
Publisher:
Release Date : 1970
Accounting For Business Combinations written by John C. Burton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Business & Economics categories.
Remix Strategy
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Author : Benjamin Gomes-Casseres
language : en
Publisher: Harvard Business Review Press
Release Date : 2015-08-11
Remix Strategy written by Benjamin Gomes-Casseres and has been published by Harvard Business Review Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-11 with Business & Economics categories.
Create and capture value, no matter what path you've chosen. How to Create Joint Value Alliances, partnerships, acquisitions, mergers, and joint ventures are no longer the exception in most businesses—they are part of the core strategy. As managers look to external partners for resources and capabilities, they need a practical roadmap to ensure that these relationships will create value for their firm. They must answer questions like these: Which business combinations do we need? How should we govern them? Will their results justify our investments? Benjamin Gomes-Casseres explains how companies create value by “remixing” resources with other companies. Based on decades of consulting and academic research, Remix Strategy shows how three laws shape the success of any business combination: • First Law: The combination must have the potential to create more value than the parties could create on their own. Which elements from each business need to be combined to create joint value? • Second Law: The combination must be designed and managed to realize the joint value. Which partners best fit our strategic goals? How should we manage the integration? • Third Law: The value earned by the parties must motivate them to contribute to the collaboration. How will we share the joint value created? Will the returns shift over time? Supported by examples from a wide range of industries and companies, and filled with practical tools for applying the three laws, this book helps managers design and lead a coherent strategy for creating joint value with outside partners.
Accounting For Business Combinations
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Author : Frank J. Beil
language : en
Publisher:
Release Date : 2014-01-15
Accounting For Business Combinations written by Frank J. Beil and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-15 with Business & Economics categories.
Business Acquisitions, or “Combinations,� are among the most important decisions that managers make regarding the future success of the firm. Combinations have the potential to radically alter the economics of the acquiring company in integrating the acquired firm into the company’s business model(s). Therefore, it is inherent that practicing managers get the “economics� right when making business acquisitions as they will be communicated to users in the company’s financial statements. Accounting for business combinations is one of the most complex accounting challenges that the finance and accounting functions of the company will encounter. The application of the fair value measurement standards as well as the recognition and measurement of acquired intangible assets and contingencies, both acquired and promised, require a unique blend of skills in accounting and valuation. This book is designed for managers and executives to be a comprehensive, yet accessible resource, in understanding the economics of both sides of the transaction; assets and liabilities acquired and consideration transferred. The book’s primary purpose is to provide managers and executives with practical advice and counsel on “structuring� business acquisitions for the economic benefit of the acquiring firm. This is accomplished by having knowledge of the financial statement impacts that business acquisitions will have on the company’s reported financial statements.
Business Combinations
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Author : Jonathan Wuisan
language : en
Publisher:
Release Date : 2023
Business Combinations written by Jonathan Wuisan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
A business combination is a form of merging one company with another company in order to gain control over its assets and operations. The international accounting standards governing business combinations are IFRS 3 concerning Business Combinations. In Indonesia, business combinations are regulated in PSAK 22. IFRS 3 and PSAK 22 are relatively new standards to be applied in Indonesia, besides that these standards are quite complicated to apply to companies that carry out business combinations, therefore there are still few researchers who are interested in researching application of IFRS 3 especially in Indonesia. This research was conducted to analyze the application of IFRS 3 and PSAK 22 concerning Business Combinations according to decision theory studies with case studies on companies in Indonesia that carry out business combination activities, specifically PT PP Properti Tbk, PT Ciputra Development Tbk, and PT Kimia Farma (Persero) Tbk. This research was conducted using a comparative qualitative analysis method through case studies on three companies listed on the Indonesia Stock Exchange namely PT PP Properti Tbk, PT Ciputra Development Tbk and PT Kimia Farma (Persero) Tbk. The data used is secondary data in the form of company annual reports in 2017 and 2018. The data is processed using a qualitative descriptive analysis method to determine the impact of implementing IFRS 3 and PSAK 22 on companies. The results of the study show that the accounting treatment for business combinations at PT PP Properti Tbk, PT Ciputra Development Tbk, and PT Kimia Farma (Persero) Tbk is different, this is because the types of business combinations carried out by the three companies are different. The business combination carried out by PT PP Properti Tbk is an acquisition. Furthermore, the business combination carried out by PT Ciputra Development Tbk is a merger with entities under common control which is within the scope of PSAK 38. Then the business combination carried out by PT Kimia Farma (Persero) Tbk is the formation of a joint venture which is within the scope of PSAK 15. carried out by PT PP Properti Tbk is a business combination that is within the scope of IFRS 3 and PSAK 22. In the financial statements of PT PP Properti Tbk, presentations related to business combinations are in accordance with the implementation of IFRS 3 and PSAK 22 concerning Business Combinations.
Cch Accounting For Business Combinations Goodwill And Other Intangible Assets
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Author : Benjamin S. Neuhausen
language : en
Publisher: CCH
Release Date : 2007
Cch Accounting For Business Combinations Goodwill And Other Intangible Assets written by Benjamin S. Neuhausen and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
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.
Business Combinations And Consolidation
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Author : Liong Tong Tan
language : en
Publisher: Anchor Books
Release Date : 2010
Business Combinations And Consolidation written by Liong Tong Tan and has been published by Anchor Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Consolidation and merger of corporations categories.
This book is about fair value measurement of non-controlling interest. Recognition of goodwill attributetable to non-controlling interest and fair value measurement of previously held interest in an investee. Gains or loses previously recognised in other comprehensive income and deferred in equity.Decrease in stake that does not result in loss in control. Recognition of gain or loss when loss of control occurs and remeasurement to fair value of any stake retained in a former subsidiary, and full allocation of losses to non-controlling interest.
Ifrs 3 Business Combinations
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2004
Ifrs 3 Business Combinations written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounts categories.
Contemporaneous Accounting For Business Combinations And Group Accounts
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Author : Olumuyiwa Adebayo
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2018-01-18
Contemporaneous Accounting For Business Combinations And Group Accounts written by Olumuyiwa Adebayo and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-18 with categories.
(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.
Ifrs 3 Business Combinations
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2008
Ifrs 3 Business Combinations written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Assets (Accounting) categories.
A Critical Study Of Accounting For Business Combinations
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Author : Arthur R. Wyatt
language : en
Publisher:
Release Date : 1963
A Critical Study Of Accounting For Business Combinations written by Arthur R. Wyatt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Accounting categories.