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Group Accounting

An Analytical Approach
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Group Accounting

An Analytical Approach

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Hitta produkten hos våra återförsäljare som levererar utanför Sverige
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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...

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 Accounting An Analytical Approach This 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

    • 7
      Preface to the first edition
    • 9
      Preface to the new edition
  • Part I An analytical approach to group accounting
      • 1
        13
        Introduction
        • 1.1
          13
          Demand for group accounting
        • 1.2
          15
          The use of accounting information
        • 1.3
          16
          The basic principles of group accounting
        • 1.4
          20
          Disposition
      • 2
        23
        General effects of group organisation
        • 2.1
          23
          Introduction
        • 2.2
          23
          The timing issue
        • 2.3
          26
          Disaggregation
        • 2.4
          27
          Summary
  • Part II The effects of an acquisition when the whole firm is acquired
      • 3
        35
        Effects of financing
        • 3.1
          35
          Introduction
        • 3.2
          35
          Financing with interest-bearing borrowings
        • 3.3
          41
          Surplus cash
        • 3.4
          43
          New shares
        • 3.5
          45
          Summary
      • 4
        47
        Effects of price
        • 4.1
          47
          Introduction
        • 4.2
          48
          The fair value of the indirectly acquired net assets exceed their book value in the subsidiary’s balance sheet
        • 4.2.1
          50
          Assets that are not depreciated
        • 4.2.2
          52
          Assets that are depreciated
        • 4.2.3
          54
          Deferred taxes related to indirectly acquired assets
        • 4.3
          57
          The fair values of indirectly acquired assets and liabilities equal their book values in the subsidiary Goodwill
        • 4.3.1
          60
          Expected abnormal profits
        • 4.3.2
          63
          Synergies
        • 4.4
          65
          Alternative accounting methods
        • 4.4.1
          65
          A comparative analysis of amortization and impairment testing
        • 4.4.2
          68
          Negative short-term effects
        • 4.4.3
          72
          Long amortisation periods and immediate write-downs
        • 4.5
          75
          Summary
  • Part III Other kinds of business transactions
      • 5
        81
        Reverse acquisitions and mergers
        • 5.1
          81
          Introduction
        • 5.2
          81
          Reverse acquisitions
        • 5.3
          85
          Mergers
        • 5.4
          89
          Summary
      • 6
        91
        The acquisition of a majority share of another company
        • 6.1
          91
          Introduction
        • 6.2
          91
          The price equals the acquired share of equity
        • 6.3
          98
          The price exceeds the acquired share of equity
        • 6.4
          102
          Summary
      • 7
        105
        The acquisition of a minority share in another company
        • 7.1
          105
          Introduction
        • 7.2
          105
          Price equals acquired share of equity
        • 7.3
          113
          A comparison of different consolidation methods
        • 7.4
          117
          The price exceeds the acquired share of equity
        • 7.5
          119
          Summary
      • 8
        121
        Disposals
        • 8.1
          121
          Introduction
        • 8.2
          122
          Disposal of a company within the group Price equals book value of sold assets
        • 8.3
          125
          Disposal of a company within the group Price exceeds book value of sold assets
        • 8.4
          127
          The group’s holding gain in the presence of goodwill
        • 8.5
          129
          Summary
      • 9
        131
        Step transactions
        • 9.1
          131
          Introduction
        • 9.2
          132
          Step acquisition within the limit of control
        • 9.3
          135
          Step acquisition within the limit of control Price increase
        • 9.4
          140
          Step acquisition crossing the limits of control Constant price
        • 9.5
          142
          Step acquisition crossing the limit of control Price increase
        • 9.6
          146
          Partial disposal within the limit of control
        • 9.7
          148
          Partial disposal crossing the limit of control
        • 9.8
          150
          Summary
      • 10
        155
        Cash flow effects of an acquisition
        • 10.1
          155
          Introduction
        • 10.2
          155
          Effects of financing
        • 10.3
          157
          Alternative accounting methods
        • 10.4
          161
          Purchase accounting effects and cash earnings
        • 10.5
          161
          Cash flow effects using the equity method
        • 10.6
          162
          Summary
  • Part IV Effects of operations abroad
      • 11
        167
        The effects of exchange rate changes
        • 11.1
          167
          Introduction
        • 11.2
          167
          Effects of exchange rate changes: the closing-rate method
        • 11.3
          170
          Effects of a weaker DCU
        • 11.4
          180
          The price exceeds the net assets
        • 11.5
          181
          Effects of a stronger domestic currency
        • 11.6
          182
          Hedging equity or hedging the equity-to-assets ratio
        • 11.7
          188
          Summary
      • 12
        189
        Effects of exchange rate changes – extended analysis
        • 12.1
          189
          Introduction
        • 12.2
          189
          The monetary – non monetary method
        • 12.3
          198
          A comparison between the two methods over time
        • 12.4
          202
          Summary
      • 13
        205
        Operations in highly inflationary economies
        • 13.1
          205
          Introduction
        • 13.2
          205
          Business conditions in highly inflationary economies
        • 13.3
          207
          The monetary non-monetary method
        • 13.4
          208
          The closing-rate method
        • 13.5
          210
          Adjusting the closing-rate method for inflation
        • 13.6
          213
          Summary
    • 215
      References
    • 217
      Index

Information

Författare:
Walter Schuster
Språk:
Engelska
ISBN:
9789144120188
Utgivningsår:
2005
Revisionsår:
2017
Artikelnummer:
31764-02
Upplaga:
Andra
Sidantal:
192

Köp- och leveransvillkor

Författare

Walter Schuster

Walter Schuster är innehavare av PwC:s professur i redovisning och revision vid Handelshögskolan i Stockholm. Han är intresserad av processerna för...

Förlagskontakt

Ola Håkansson

Förläggare Ekonomi Forskningsmetodik och vetenskapsteori
046-31 21 66 E-post

Fritjof Janson

Förlagskoordinator Kurslitteratur och Kompetensutveckling
046-31 22 57 E-post
 ;

This 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 acc...

This 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.

Information

Författare:
Walter Schuster
Språk:
Engelska
ISBN:
9789144163314
Utgivningsår:
2005
Revisionsår:
2017
Artikelnummer:
31764-SB02
Upplaga:
Andra

Författare

Walter Schuster

Walter Schuster är innehavare av PwC:s professur i redovisning och revision vid Handelshögskolan i Stockholm. Han är intresserad av processerna för...

Förlagskontakt

Ola Håkansson

Förläggare Ekonomi Forskningsmetodik och vetenskapsteori
046-31 21 66 E-post

Fritjof Janson

Förlagskoordinator Kurslitteratur och Kompetensutveckling
046-31 22 57 E-post
 ;