Group accounting : an analytical approach (häftad, eng)

Walter Schuster is professor of accounting and managerial finance at the Stockholm School of Economics (SSE). He has been a teacher on the topic of mergers and acquisitions for many years, both in the bachelor and master programs at SSE and in executive education programs. In parallel to this he has worked with standard-setting as a member of the Swedish national standard-setter and in international groupings, such as the Joint International Group on Performance Reporting of the International Accounting Standards Board and the Financial Accounting Standards Board. Group AccountingAn Analytical ApproachThis book presents an analytical method that helps the user form an opinion about the important consequences of a business combination. Group Accounting – An Analytical Approach has particular focus on the effects on profitability and financial position calculated from consolidated financial statements. Business transactions such as mergers, acquisitions of minority holdings, and disposals are also analysed. In this second edition there are chapters on step acquisitions and disposals and accounting for the cash flow effects of an acquisition. There is also an extended analysis of differences between amortisation of goodwill and impairment testing.The book discusses the most common methods in group accounting. However, the aim is to provide a general exposition of the issues since accounting rules tend to change over time and sometimes differ across jurisdictions. Numerical examples are used and important concepts are illustrated by excerpts from annual reports.Group Accounting – An Analytical Approach is intended for university students in accounting and is instrumental for understanding and analysing group accounting.Second Edition Format Häftad Omfång 217 sidor Språk Engelska Förlag Studentlitteratur AB Utgivningsdatum 2017-08-14 ISBN 9789144120188