LEADER 04320nam 22006255 450 001 9910468228903321 005 20251029115436.0 010 $a9783030617691 010 $a3030617696 024 7 $a10.1007/978-3-030-61769-1 035 $a(CKB)4900000000508921 035 $a(MiAaPQ)EBC6468397 035 $a(DE-He213)978-3-030-61769-1 035 $a(EXLCZ)994900000000508921 100 $a20210202d2020 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFinancial Analysis of Mergers and Acquisitions $eUnderstanding Financial Statements and Accounting Rules with Case Studies /$fby Eli Amir, Marco Ghitti 205 $a1st ed. 2020. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2020. 215 $a1 online resource (304 pages) 311 08$a9783030617684 311 08$a3030617688 327 $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 ofCoca Tea - The Impact of Taxes -- Chapter 17: Surgery Partners - Pushdown Accounting. 330 $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, whilethe 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. 606 $aBusiness enterprises$xFinance 606 $aFinance 606 $aAccounting 606 $aCorporate Finance 606 $aFinancial Economics 606 $aAccounting 606 $aEmpreses$2thub 606 $aComptabilitat$2thub 608 $aLlibres electrònics$2thub 615 0$aBusiness enterprises$xFinance. 615 0$aFinance. 615 0$aAccounting. 615 14$aCorporate Finance. 615 24$aFinancial Economics. 615 24$aAccounting. 615 7$aEmpreses 615 7$aComptabilitat 676 $a657.96 700 $aAmir$b Eli$0473768 702 $aGhitti$b Marco 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910468228903321 996 $aFinancial analysis of mergers and acquisitions$92065779 997 $aUNINA