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Accounting for Mergers and Acquisitions in Europe

Accounting for Mergers and Acquisitions in Europe analyses the most heavily discussed accounting issues related both to group establishments and legal mergers (pooling accounting, goodwill, negative goodwill, minority interests, group reorganizations, etc).

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Title:: Accounting for Mergers and Acquisitions in Europe
Author(s):: Hans Robert Schwencke
Date of publication:: 2002
ISBN:: 90-76078-43-2
Type of publication:: Online book
Number of pages:: 492
Access:: Up to five users. View purchase information
Price:: € 99 / $ 126 (VAT excl.)

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Summary
Table of Contents
Authors & Editors

Accounting for Mergers and Acquisitions in Europe

Why this book?

The number of business combinations is rapidly growing worldwide. Accounting for Mergers and Acquisitions in Europe analyses the most heavily discussed accounting issues related both to group establishments and legal mergers (pooling accounting, goodwill, negative goodwill, minority interests, group reorganizations, etc). The topics are discussed on the basis of IASB standards and EC Law, and the national accounting regulations in Germany, the United Kingdom, Denmark, Norway and Sweden are compared.
This new book is essential reading for auditors, accountants, tax practitioners, accounting regulators and researchers who are interested in international and European accounting, as well as accounting issues related to mergers and acquisitions.

Main Contents

Introduction: Financial statements – country differences and harmonization; objective and topics; structure, methods and terminology; countries included in the comparative study: Germany, the United Kingdom, Denmark, Norway and Sweden.
Basic problems and research questions
Accounting harmonization in Europe – setting the scene
Accounting for acquisition of a 100% owned subsidiary in the year of acquisition
Accounting for acquisition of a partly owned subsidiary
Subsequent consolidation – accounting for goodwill and negative goodwill
Economic mergers
Group reorganizations
Conclusions, proposals and future developments within accounting regulation

Author(s)

Hans R. Schwencke is a certified public accountant, as well as a lawyer. He is presently an accounting researcher at the Norwegian School of Management in Oslo. His research interests are accounting regulation issues, both from a national and international perspective.

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