Works matching Corporate merger accounting

Results: 78

Accounting for Customer Relationships in Mergers and Acquisitions.

Published in:

Strategic Finance, 2002, v. 83, n. 8, p. 36

By:

KING, ALFRED M.

Publication type:

Article

AN EVALUATION OF PURCHASE AND POOLING CONCEPTS OF ACCOUNTING FOR CORPORATE MERGERS AND ACQUISITIONS.

Published in:

1963

By:

MOSICH, ANELISE NICK

Publication type:

Abstract

Goodwill and Merger Premia: a Reply.

Published in:

Journal of International Financial Management & Accounting, 1997, v. 8, n. 2, p. 142, doi. 10.1111/1467-646X.00021

By:

Choi, Frederick D.S.;
Changwoo Lee

Publication type:

Article

Effects of Alternative Goodwill Treatments on Merger Premia: a Comment.

Published in:

Journal of International Financial Management & Accounting, 1997, v. 8, n. 2, p. 137, doi. 10.1111/1467-646X.00020

By:

Nobes, Christopher;
Norton, Julie

Publication type:

Article

Purchase, Pooling, and Equity Analysts' Valuation Judgments.

Published in:

Accounting Review, 2000, v. 75, n. 3, p. 257, doi. 10.2308/accr.2000.75.3.257

By:

Hopkins, Patrick E.;
Houston, Richard W.;
Peters, Michael F.

Publication type:

Article

Abnormal Returns in the Acquisition Market: The Case of Bank Holding Companies, 1990-1993.

Published in:

Journal of Financial Services Research, 1998, v. 14, n. 2, p. 145, doi. 10.1023/A:1008063429567

By:

Frame, W. Scott;
Lastrapes, William D.

Publication type:

Article

Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R).

Published in:

Review of Accounting Studies, 2018, v. 23, n. 4, p. 1629, doi. 10.1007/s11142-018-9472-0

By:

Allee, Kristian D.;
Wangerin, Daniel D.

Publication type:

Article

IS IT TIME FOR A NEW ACCOUNTING OF R&D COSTS?

Published in:

Strategic Finance, 2001, v. 83, n. 2, p. 50

By:

Clem, Anne M.;
Jeffrey, Cynthia G.

Publication type:

Article

End of the Road Nears for Popular Pooling-of-Interests Merger Accounting.

Published in:

Strategic Finance, 2001, v. 82, n. 11, p. 73

By:

Levinsohn, Alan

Publication type:

Article

Installment Method of Accrual Accounting.

Published in:: Strategic Finance, 2000, v. 81, n. 11, p. 27
Publication type:: Article

merger accounting MAGIC may disappear.

Published in:

Strategic Finance, 2000, v. 81, n. 7, p. 39

By:

King, Alfred M.;
Kelly, Neil

Publication type:

Article

CORPORATE MERGERS AND ACCOUNTING PERFORMANCE DURING A PERIOD OF ECONOMIC CRISIS: EVIDENCE FROM GREECE.

Published in:

Journal of Business Economics & Management, 2021, v. 22, n. 3, p. 577, doi. 10.3846/jbem.2021.13911

By:

PAZARSKIS, Michail;
VOGIATZOGLOU, Manthos;
KOUTOUPIS, Andreas;
DROGALAS, George

Publication type:

Article

The Role of Accounting Quality in the M&A Market.

Published in:

Management Science, 2015, v. 61, n. 3, p. 604, doi. 10.1287/mnsc.2013.1873

By:

Marquardt, Carol;
Zur, Emanuel

Publication type:

Article

Pooling or Purchase: A Merger Mystery.

Published in:

Economic Quarterly (10697225), 1999, v. 85, n. 1, p. 27

By:

Walter, John R.

Publication type:

Article

COMBINACIÓN DE NEGOCIOS, CONSOLIDACIÓN Y OPERACIONES ENTRE EMPRESAS DEL GRUPO.

Published in:: 2015
Publication type:: Book Review

ANÁLISIS de las últimas consultas publicadas por el ICAC (BOICAC 102, junio 2015).

Published in:: Revista Contable, 2015, n. 37, p. 70
Publication type:: Article

FECHA DE CONTABILIZACIÓN DE FUSIÓN Y ESCISIÓN DE NEGOCIOS ENTRE EMPRESAS DEL GRUPO.

Published in:: Revista Contable, 2013, n. 13, p. 49
Publication type:: Article

APLICACION PRÁCTICA de la NIIF 10 Consolidación de estados financieros.

Published in:

Revista Contable, 2013, n. 11, p. 16

By:

Otero Fernández, Miguel Angel

Publication type:

Article

FECHA EN LA QUE SE DEBEN CONTABILIZAR LAS FUSIONES Y ESCISIONES SUJETAS A LA NRV 19<sup>a</sup> COMBINACIONES DE NEGOCIOS.

Published in:

Revista Contable, 2013, n. 11, p. 24

By:

Rodríguez, Carlos Barroso;
Martínez, Félix Hernando

Publication type:

Article

Adquisición de una sociedad con el propósito exclusivo de su enajenación: CONSOLIDACIÓN.

Published in:

Revista Contable, 2013, n. 8, p. 35

By:

Pérez, Ángel Alonso;
Soto, Raquel Pousa

Publication type:

Article

ON THE ALLOCATION OF A TAKEOVER PURCHASE PRICE UNDER AASB1013.

Published in:

Asian Academy of Management Journal of Accounting & Finance, 2011, v. 7, n. 2, p. 1

By:

James, Kieran;
How, Janice;
Verhoeven, Peter

Publication type:

Article

A Reconsideration of Consolidation Accounting Requirements and Pre-acquisition Dividends.

Published in:

Australian Accounting Review, 2013, v. 23, n. 3, p. 190, doi. 10.1111/j.1835-2561.2012.00190.x

By:

Knapp, Jeffrey

Publication type:

Article

What Analysts Should Know about FAS No. 141R and FAS No. 160.

Published in:

Financial Analysts Journal, 2010, v. 66, n. 3, p. 38, doi. 10.2469/faj.v66.n3.5

By:

Deitrick, James W.

Publication type:

Article

The Continuing Evolution of Accounting Alternatives for Private Companies.

Published in:

CPA Journal, 2016, v. 86, n. 1, p. 48

By:

Fornaro, James M.;
Lange, Cary D.;
Lucido, Peter D.

Publication type:

Article

Post-merger strategy and performance: evidence from the US and European banking industries.

Published in:

Accounting & Finance, 2009, v. 49, n. 4, p. 725, doi. 10.1111/j.1467-629X.2009.00306.x

By:

Hagendorff, Jens;
Keasey, Kevin

Publication type:

Article

Private equity bids in Australia: an exploratory study.

Published in:

Accounting & Finance, 2010, v. 50, n. 1, p. 79, doi. 10.1111/j.1467-629X.2009.00323.x

By:

Chapple, Larelle;
Clarkson, Peter M.;
King, Jesse J.

Publication type:

Article

Did the goodwill accounting standard impose material economic consequences on Australian acquirers?

Published in:

Accounting & Finance, 2008, v. 48, n. 4, p. 625, doi. 10.1111/j.1467-629X.2007.00246.x

By:

James, Kieran;
How, Janice;
Verhoeven, Peter

Publication type:

Article

Considerații privind tratamentul contabil al achizițiilor de afaceri.

Published in:

Audit Financiar, 2011, v. 9, n. 3, p. 27

By:

PETRE, Georgeta;
LAZĂR, Alexandra;
AVRAM, Monica;
DUINEA, Elisabeta

Publication type:

Article

Accounting for Acquired In-Process R&D under SFAS 141(R).

Published in:

CPA Journal, 2010, v. 80, n. 7, p. 24

By:

Goble, Nancy W.;
Riley, Mark;
Smith, Pamela A.

Publication type:

Article

THE BIG SPLASH: Goodbye, Pooling; Hello, Goodwill Impairment Testing.

Published in:

CPA Journal, 2002, v. 72, n. 3, p. 32

By:

Bukics, Rose Marie L.;
Chapman, Benson J.

Publication type:

Article

WHAT YOU NEED TO KNOW ABOUT NEW FASB PRONOUNCEMENTS THAT TARGET BUSINESS COMBINATIONS AND GOODWILL.

Published in:

CPA Journal, 2002, v. 72, n. 2, p. 10

By:

DeMark, Eugene

Publication type:

Article

Salomon Smith Barney Survey Says Losing Pooling of Interest Will be OK.

Published in:: CPA Journal, 1999, v. 69, n. 9, p. 11
Publication type:: Article

FASB Makes Tough Decisions.

Published in:: CPA Journal, 1999, v. 69, n. 6, p. 10
Publication type:: Article

The SEC's requirements for audited financial statements for acquired businesses.

Published in:

CPA Journal, 1996, v. 66, n. 4, p. 68

By:

Weinstock, Leonard;
Burke, John F.

Publication type:

Article

CONSIDERATIONS REGARDING IFRS 3 -- BUSINESS COMBINATION.

Published in:

Annals of the University of Oradea, Economic Science Series, 2008, v. 17, n. 3, p. 1250

By:

Veronica, Grosu;
Petrică, Horga

Publication type:

Article

Apples and Oranges: Financial Reporting for Small businesses facing a a Sale or Merger.

Published in:

Strategic Finance, 2014, v. 95, n. 11, p. 17

By:

Subramaniam, Rohit

Publication type:

Article

The Road to Convergence.

Published in:

Strategic Finance, 2011, v. 92, n. 8, p. 46

By:

Charron, Kimberly;
Moores, Tommy

Publication type:

Article

The M&A Impact of SFAS No. 141R.

Published in:

Strategic Finance, 2008, v. 90, n. 5, p. 47

By:

SMITH, ANDREW C.;
BERRY, RYAN R.

Publication type:

Article

FASB, IASB Publish Joint Proposals on Business Combinations.

Published in:

Strategic Finance, 2005, v. 87, n. 2, p. 19

By:

Barlas, Stephen;
Kopecky, Matt;
Randall, Bob;
Williams, Kathy

Publication type:

Article

NUEVAS NORMAS CONTABLES PARA LA FORMULACIÓN DE CUENTAS ANUALES CONSOLIDADAS Y PARA LA CONTABILIZACIÓN DE FUSIONES: LA NOTA DEL ICAC DE 28 DE NOVIEMBRE DE 2008.

Published in:

Actualidad Jurídica (1578-956X), 2009, n. 22, p. 31

By:

CREMADES SCHULZz, MIGUEL

Publication type:

Article

Snags in the New Subsidiary.

Published in:

Internal Auditor, 2000, v. 57, n. 3, p. 71

By:

Thompson, Courtenay

Publication type:

Article

ACCOUNTING RATIOS AND MODELS OF TAKEOVER TARGET SCREENS: SOME EMPIRICAL EVIDENCE.

Published in:

Australian Journal of Management (University of New South Wales), 1985, v. 10, n. 1, p. 1, doi. 10.1177/031289628501000101

By:

Castagna, A.D.;
Matolcsy, Z.P.

Publication type:

Article

The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting.

Published in:

Accounting Horizons, 2000, v. 14, n. 1, p. 1, doi. 10.2308/acch.2000.14.1.1

By:

Ayers, Benjamin C.;
Lefanowicz, Craig E.;
Robinson, John R.

Publication type:

Article

Relevance of consolidating majority-owned subsidiaries under SFAS, No. 94.

Published in:

1991

By:

Rezaee, Zabihollah

Publication type:

Abstract

Breaking Down Proposed Private Company Accounting Principals.

Published in:

Financial Executive, 2013, v. 29, n. 8, p. 3

By:

Bloom, Robert;
Weinstein, Gerald

Publication type:

Article

NEW FASB RULES FOR ACQUISITIONS AND VALUATION: 141R, 160.

Published in:

Financial Executive, 2008, v. 24, n. 2, p. 15

By:

BEATON, NEIL

Publication type:

Article

COMPLIANCE.

Published in:: Financial Executive, 2007, v. 23, n. 7, p. 74
Publication type:: Article

Big Accounting Changes Likely with Release of ED On Business Combinations.

Published in:

Financial Executive, 2005, v. 21, n. 7, p. 14

By:

Heffes, Ellen M.

Publication type:

Article

The M&A Game Changes.

Published in:

Financial Executive, 2001, v. 17, n. 7, p. 22

By:

Rockness, Joanne W.;
Rockness, Howard O.;
Ivancevich, Susan H.

Publication type:

Article

Let's Be Balanced with Pro Forma Earnings.

Published in:

Financial Executive, 2001, v. 17, n. 4, p. 6

By:

Livingston, Phil

Publication type:

Article