000959636 000__ 04390cam\a2200553Ia\4500 000959636 001__ 959636 000959636 005__ 20230306152708.0 000959636 006__ m\\\\\o\\d\\\\\\\\ 000959636 007__ cr\un\nnnunnun 000959636 008__ 210204s2020\\\\sz\\\\\\o\\\\\000\0\eng\d 000959636 019__ $$a1236263746$$a1238036537 000959636 020__ $$a9783030617691$$q(electronic bk.) 000959636 020__ $$a3030617696$$q(electronic bk.) 000959636 020__ $$z3030617688 000959636 020__ $$z9783030617684 000959636 020__ $$a9783030617707 000959636 020__ $$a303061770X 000959636 020__ $$a9783030617714 000959636 020__ $$a3030617718 000959636 0247_ $$a10.1007/978-3-030-61769-1$$2doi 000959636 035__ $$aSP(OCoLC)on1236131496 000959636 035__ $$aSP(OCoLC)1236131496$$z(OCoLC)1236263746$$z(OCoLC)1238036537 000959636 040__ $$aYDX$$beng$$cYDX$$dN$T$$dOCLCO$$dGW5XE$$dFIE$$dYDXIT$$dEBLCP$$dOCLCO 000959636 049__ $$aISEA 000959636 050_4 $$aHD2746.5 000959636 050_4 $$aHG4026 000959636 08204 $$a658.1/62$$223 000959636 08204 $$a657.96$$223 000959636 1001_ $$aAmir, Eli. 000959636 24510 $$aFinancial analysis of merhers and acquisitions :$$bunderstanding financial statements and accounting rules with case studies /$$cEli Amir, Marco Ghitti. 000959636 260__ $$aCham :$$bPalgrave Macmillan,$$c2020. 000959636 300__ $$a1 online resource 000959636 336__ $$atext$$btxt$$2rdacontent 000959636 337__ $$acomputer$$bc$$2rdamedia 000959636 338__ $$aonline resource$$bcr$$2rdacarrier 000959636 5050_ $$aPart A -- Accounting and Financial Reporting -- Chapter 1: Introduction to Accounting for Inter-Corporate Investments -- Chapter 2: Main Issues in Purchase Accounting -- Chapter 3: More Issues in Purchase Accounting -- Chapter 4: Spin-Offs and Equity Carve-Outs -- Chapter 5: Special Purpose Entities -- Chapter 6: Tax issues in Business Combinations -- Chapter 7: Leveraged Buyouts & Recapitalizations -- Chapter 8: Financial Analysis of Business Combinations (Ratios) -- Chapter 9: Financial Analysis of Business Combinations (Advanced issues) -- Part B -- Case Studies -- Chapter 10: Kraft's Acquisition of Cadbury (Part I) -- Purchase Accounting -- Chapter 11: The Bank of Hope: The Merger of Wilshire Bank and BBCN Bancorp -- Chapter 12: AT&T -- Equity Method Investments -- Chapter 13: Nokia Siemens Networks -- Purchase Accounting, Equity Method and Proportionate Consolidation -- Chapter 14: Ensign's Spin-off of CareTrust REIT -- Chapter 15: Altria and Kraft -- Carve-out and Spin-off -- Chapter 16: The Sale of Coca Tea -- The Impact of Taxes -- Chapter 17: Surgery Partners -- Pushdown Accounting. 000959636 506__ $$aAccess limited to authorized users. 000959636 520__ $$aMergers and acquisitions (M&As) reshape the corporate landscape helping companies expand market share and gain a strategic advantage. The ability to understand and analyze these transactions is a crucial skill. The first step in acquiring that skill is being able to gather and analyse information on M&As from public sources, such as financial statements. This textbook helps its readers better analyze M&A transactions using information provided in financial statements. Covering accounting and reporting of consolidations, goodwill, non-controlling interests, step acquisitions, spin-offs, equity carve-outs, joint ventures, leveraged buyouts, disposal of subsidiaries, special purpose entities, and taxes, it focuses on the link between underlying economic events and the information in financial statements and how this link affects the assessment of corporate performance. The first part of the book provides description of the accounting rules governing M&A transactions, while the second part includes cases of M&A transactions. Each case focuses on a different element of an M&A transaction, and it is followed by a detailed solution with a complete analysis. Unlike other books in this field, this textbook focuses exclusively on accounting and financial analysis for graduate and upper undergraduate level courses in financial analysis, corporate finance, and financial accounting.--$$cProvided by publisher. 000959636 650_0 $$aConsolidation and merger of corporations$$xAccounting. 000959636 650_0 $$aBusiness enterprises$$xFinance. 000959636 650_0 $$aAccounting. 000959636 650_0 $$aBookkeeping. 000959636 655_0 $$aElectronic books. 000959636 7001_ $$aGhitti, Marco,$$eauthor. 000959636 77608 $$iPrint version:$$z3030617688$$z9783030617684$$w(OCoLC)1196241458 000959636 852__ $$bebk 000959636 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-030-61769-1$$zOnline Access$$91397441.1 000959636 909CO $$ooai:library.usi.edu:959636$$pGLOBAL_SET 000959636 980__ $$aEBOOK 000959636 980__ $$aBIB 000959636 982__ $$aEbook 000959636 983__ $$aOnline 000959636 994__ $$a92$$bISE