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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):
Date of publication:
ISBN:

90-76078-43-2

Type of publication:

Online book

Number of pages:

492

Access:

Up to five users. View purchase information

Price:
EUR 99 / USD 126 (VAT excl.)
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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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