000			02142nam a22002297a 4500
999			_c2855 _d2855
005			20220716132955.0
008			220716b ||||| |||| 00| 0 eng d
020			_a9783030617714
082			_a657.96 _bAMI
100			_aAmir, Eli _97613
245			_aFinancial analysis of mergers and acquisitions: understanding financial statements and accounting rules with case studies
260			_bPalgrave Macmillan _aSwitzerland _c2020
300			_axxi, 298 p.
365			_aEURO _b64.99
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.
650			_aConsolidation and merger of corporations--Accounting _97614
650			_aAccounting _9217
650			_aBusiness enterprises--Finance _9200
650			_aFinancial statements _9199
700			_aGhitti, Marco _97615
942			_2ddc _cBK