Goodwill accounting

Ebook "Consolidated financial reporting" introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice.

385p tuongnhuoclan 28-11-2023 4 4   Download

Ebook "Valuation for financial reporting: The determination of fair value for audited intangible assets" is designed to bring practical implementation guidance to what is now a challenge for CFOs, auditors, and other CPAs in the private and public sectors. The second edition of this book is about fair value in financial reporting, with primary emphasis on fair value, its measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill.

238p tuongnhuoclan 28-11-2023 9 5   Download

Continued part 1, part 2 of ebook "Profits you can trust: Spotting and surviving accounting landmines" provides readers with contents including: Chapter 5 - A landscape of hazard - the new world of business risk; Chapter 6 - Goodwill hunting - how to tell hard assets from hot air; Chapter 8 - The mismeasure of business - performance comparisons and benchmarks; Chapter 9 let’s make up some numbers - ebitda, pro forma earnings, and stupid cash tricks;...

103p tuongnhuoclan 27-11-2023 4 2   Download

Part 1 of ebook "Political standards: Corporate interest, ideology, and leadership in the shaping of accounting rules for the market economy" provides readers with contents including: the benchmark - what should GAAP look like; goodwill hunting - the political economy of accountability for mergers and acquisitions; the shrinking big N - rule-making incentives of the tightening oligopoly in auditing;...

148p mocthanhdao0210 19-11-2023 6 3   Download

Ebook "Introduction to accounting" reflects the recent developments in financial reporting, and in particular the impact of some of the most important accounting standards published since the second edition. Detailed discussion of FRS3 Reporting financial performance and FRS10 Goodwill and intangible fixed assets have contributed to the increase in the size of the chapter on Company Accounts, making it the largest chapter in the book.

552p loivantrinh 29-10-2023 5 4   Download

Ebook Accounting for companies-II: Part 2 presents the following content: Accounting for Banking Companies; Accounting for Insurance Companies; Fundamentals of Liquidation of Companies; Liquidation of Companies: Preparation of Accounts. Please refer to the documentation for more details.

179p chankora 16-06-2023 1 1   Download

The main contents of this chapter include all of the following: Introduction to accounting ratios; Single entry and incomplete records; Receipts and payments accounts and income and expenditure accounts; Manufacturing accounts; Departmental accounts; Cash flow statements; Joint venture accounts; Partnership accounts: an introduction; Goodwill for sole traders and partnerships; Revaluation of partnership assets;…

358p runthenight04 04-01-2023 24 5   Download

Advanced financial accounting - Lecture 41. The main topics covered in this chapter include: balance sheet; minority interest; cost of investment; less dividend pre-acquisition; less goodwill impairment loss; less pre-acquisition dividend;... Please refer to the lecture for details!

29p hanlamcoman 26-11-2022 12 2   Download

Advanced financial accounting - Lecture 42. The main topics covered in this chapter include: income statement; the data will appear as row-wise and individual amount will be highlighted one by one; computation of goodwill; computation of opening balance of group retained profit;... Please refer to the lecture for details!

19p hanlamcoman 26-11-2022 9 2   Download

Advanced financial accounting - Lecture 44. The main topics covered in this chapter include: income statement; cost of investment; ordinary share capital; less impairment of owner’s equity; opening balance of group retained profit; less goodwill amortization;... Please refer to the lecture for details!

16p hanlamcoman 26-11-2022 13 2   Download

Advanced financial accounting - Lecture 45. The main topics covered in this chapter include: cost of investment; less fair value of net assets; fair value; fair value adjustment; less dividend out of pre-acquisition profits;... Please refer to the lecture for details!

15p hanlamcoman 26-11-2022 14 2   Download

Advanced financial accounting - Lecture 18: Partnership. The main topics covered in this chapter include: admission of partners (issues); change of profit sharing ratio; revaluation of assets and liabilities or revaluation of net assets; calculation of goodwill; accounting treatment of goodwill;... Please refer to the lecture for details!

21p hanlamcoman 26-11-2022 7 2   Download

The contents of this chapter include all of the following: Current assets; long-term investments; property, plant, and equipment; intangible assets; current liabilities; long-term liabilities; stockholders' equity.

55p koxih_kothogmih3 24-08-2020 14 1   Download

In a context of external growth in constant emergence and in the midst of globalization, mergers and acquisitions are multiplying. As a result, goodwill has taken considerable weight in the groups' balance sheets. As a matter of fact, the concept of goodwill has been for over a decade a subject of debates and discussions trying to define the concept and discuss its treatment in accounting and finance.

9p trinhthamhodang2 19-01-2020 37 0   Download

After studying this chapter, you should be able to: Understand the importance of intangible assets and goodwill from a business perspective and describe their characteristics, identify and apply the recognition and measurement requirements for purchased intangible assets, identify and apply the recognition and measurement requirements for internally developed intangible assets,...

45p shiwo_ding2 03-04-2019 12 1   Download

Lecture Intermediate accounting (Volume 1, 11th Canadian edition) – Chapter Appendix 12: Intangible assets and goodwill. After studying this chapter, you should be able to explain and apply basic approaches to valuing goodwill.

12p shiwo_ding2 03-04-2019 30 1   Download

Chapter 5 - Allocation and depreciation of differences between implied and book values. With the new rulings concerning goodwill, companies are coming to grips with a different method of accounting for any differences found between the book value, fair value, and cost of an acquisition. In this chapter we’ll look at the real allocation of the difference between implied and book value.

49p shiwo_ding1 30-03-2019 32 1   Download

Chapter 4 - Consolidated financial statements and outside ownership. After studying this chapter, you should be able to: Understand that complete ownership is not a prerequisite for the formation of a business combination; describe the valuation principles underlying the acquisition method of accounting for the noncontrolling interest; allocate goodwill acquired in a business combination across the controlling and noncontrolling interests;...

17p dien_vi01 21-11-2018 43 1   Download

(bq) part 2 book "advanced financial accounting" has contents: business combinations and goodwill, investments and groups, associates and joint ventures, overseas involvement, expansion of the annual report, capital reorganisation, reduction and reconstruction, accounting for price changes, current cost accounting,...and other contents.

384p bautroibinhyen21 14-03-2017 57 7   Download

(bq) part 2 book "accountants handbook" has contents: analyzing financial statements, price change reporting, revenues and receivables, goodwill and other intangible assets, accounting for income taxes, financial institutions, accounting for government contracts,...and other contents.

559p bautroibinhyen21 14-03-2017 47 4   Download