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 statemen [...]
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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.