Advertisement
| ernst and young business combinations: The Ernst & Young Guide to Financing for Growth Ernst & Young LLP, Daniel R. Garner, Robert R. Owen, Robert P. Conway, 1994-03-31 From the experts at Ernst & Young's world-renownedEntrepreneurial Services Group--a host of innovative strategies forfueling business growth! When most owners and entrepreneurs needgrowth capital, they think bank. But with the explosive growth offinancial markets, there are now as many ways to raise capital asthere are to spend it. This book offers you an invaluableopportunity to tap into both cutting-edge and proven strategiesthat can help you grow your business effectively and efficiently.Whether it's money for product development, expansion into newmarkets, a start-up or a buy-out, The Ernst & Young Guide toFinancing for Growth offers you a host of innovative strategies tohelp you realize your goal. This new edition of The Ernst &Young Guide to Raising Capital has been updated and expanded toinclude all the latest on state, federal, and internationalfinancing programs, all the new SEC reporting requirements, andmore. * Going public * Borrowing * Generating extra cash * Private placement * Leasing * Government financing * Venture capital * And much more For all stages of development, for all areas of business andfinance--Ernst & Young is your #1 business resource. Mergersand Acquisitions, Second Edition The Ernst & Young BusinessPlan Guide, Second Edition The Ernst & Young Guide to Expandingin the Global Market Privatization: Investing in InfrastructuresAround the World The Ernst & Young Almanac and Guide to U.S.Business Cities |
| ernst and young business combinations: International GAAP 2019 Ernst & Young LLP, 2019-01-14 International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues. |
| ernst and young business combinations: International GAAP 2021 Ernst & Young LLP, 2021-03-08 International GAAP 2021 International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap |
| ernst and young business combinations: Accounting for Goodwill and Other Intangible Assets Ervin L. Black, Mark L. Zyla, 2018-10-09 Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class. |
| ernst and young business combinations: International GAAP 2020 Ernst & Young LLP, 2020-02-25 International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues. |
| ernst and young business combinations: Negotiated Acquisitions of Companies, Subsidiaries and Divisions Lou R. Kling, Eileen Nugent, Brandon Van Dyke, 2023-12-28 This law book includes advice on corporate business structuring deals, negotiating agreements, identifying issues and solving the real problems that are likely to arise during the acquisition. |
| ernst and young business combinations: Applying IFRS Standards Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Janice Loftus, Leo van der Tas, 2019-06-24 Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book. |
| ernst and young business combinations: International GAAP 2018 Ernst & Young LLP, 2017-12-19 The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com |
| ernst and young business combinations: FRS 102 , 2015 |
| ernst and young business combinations: International GAAP 2017 Ernst & Young LLP, 2017-02-16 IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2017 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. ... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRS ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice. —the Chairman of Trustees of the IASC Foundation A standard reference work. —Financial Times The definitive guide to financial reporting. —The Times |
| ernst and young business combinations: Applying IFRS for SMEs Bruce Mackenzie, Allan Lombard, Danie Coetsee, Tapiwa Njikizana, Raymond Chamboko, 2010-11-11 An invaluable aid to companies and auditors involved in first-time adoption of the new SMEs standard Applying the IFRS for SMEs provides expert insights and explanations of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs) issued by the International Accounting Standards Board (IASB). This important book includes comprehensive coverage of this recently issued standard aimed at small and medium-sized businesses. Provides essential coverage for application of IFRS-now a necessity in the accounting world Includes Foreword by Paul Pacter, Director of Standards for SMEs, IASB Offers commentary on the theory in the standard, illustrative disclosures, comprehensive illustrative financial statements and comparisons to full IFRS Includes relevant real life worked out examples aimed at SMEs, plus summaries of important points The first book on how to apply the new SMEs standard, Applying the IFRS for SMEs is a must-have book for your small or medium-sized business. |
| ernst and young business combinations: Pooling Accounting United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs, 2001 |
| ernst and young business combinations: International GAAP 2015 Ernst & Young LLP, 2015-02-11 IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2015 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2015 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2015 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures |
| ernst and young business combinations: New UK GAAP 2015 Ernst & Young LLP, 2015-03-04 New UK GAAP 2015 provides a comprehensive guide to interpreting and implementing the new UK accounting standards, particularly: FRS 100 – Application of Financial Reporting Requirements; FRS 101 – Reduced Disclosure Framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities; and FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching these new accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the new accounting requirements which are mandatory for 2015, and will prove invaluable in implementing these new requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples. Also available is International GAAP 2015® – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. |
| ernst and young business combinations: UK GAAP 2019 Ernst & Young LLP, 2019-02-11 UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly: FRS 100: Application of Financial Reporting Requirements FRS 101: Reduced Disclosure Framework Disclosure exemptions from EU-adopted IFRS for qualifying entities FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 103: Insurance Contracts FRS 104: Interim Financial Reporting This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples. Also available is International GAAP® 2019 a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting. |
| ernst and young business combinations: UK GAAP 2017 Ernst & Young LLP, 2017-03-06 The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice. UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include: The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions |
| ernst and young business combinations: Streaming Media Delivery in Higher Education: Methods and Outcomes Wankel, Charles, Law, J. Sibley, 2011-06-30 This book is both a snapshot of streaming media in higher education as it is today and a window into the many developments already underway, forecasting of areas yet to be developed-- Provided by publisher. |
| ernst and young business combinations: Wiley IFRS 2013 Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, Raymond Chamboko, Blaise Colyvas, Brandon Hanekom, 2013-01-31 Your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, Wiley IFRS 2013 is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are. |
| ernst and young business combinations: Wiley IFRS 2014 Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, Edwin Selbst, Raymond Chamboko, Blaise Colyvas, Brandon Hanekom, 2014-02-20 Your one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) continues towards its goal of a set of high-quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2014 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. |
| ernst and young business combinations: International GAAP 2013 Ernst & Young LLP, 2013-06-21 International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2013 edition of International GAAP® has been fully revised and updated in order to: Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits). Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice. Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues. www.igaap.info |
| ernst and young business combinations: Corporate Financial Reporting and Analysis S. David Young, Jacob Cohen, Daniel A. Bens, 2018-11-28 Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students. |
| ernst and young business combinations: Ernst and Young Entrepreneur of the Year Award Insights from the Winner's Circle Gregory K. Ericksen, 2002 In The Ernst & Young Entrepreneur of the Year Award Keys to Winning in Business, outstanding entrepreneurs who have won Ernest & Young prestigious Entrepreneur of the Year (EOY) award and have gone on to serve as judges for it, deliver an insider's look at how and why entrepreneurs succeed across the full range of business opportunities. Using make-or-break criteria developed over 15 years in the Ernst & Young EOY program, the commentators share the business principles that spell success in any economy-Old or New. (They also tell why, despite all Amazon's success, Jeff Bezos does not meet the criteria and has therefore never been nominated to receive the award). These renowned entrepreneurs explain, analyze, and inspire both doers and dreamers who want to succeed in business by knowing how and by emulating proven winners. |
| ernst and young business combinations: Fair Value Measurement Mark L. Zyla, 2012-10-23 FAIR VALUE MEASUREMENT Practical Guidance and Implementation Writing Fair Value Measurement was a monumental task fraught with controversy not only in the U.S., but also abroad. Having coauthored a book with Mark as well as written one myself, I was even more impressed that Mark was able to navigate these fair value minefields and produce a work that will be a tremendous help to accountants and non-accountants alike. If you are looking for a 'one-stop' book on fair value measurement, this is it! Neil J. Beaton, CPA/ABV, CFA, ASA, Managing Director, Valuation Services, Alvarez & Marsal In recent years, the FASB and the IASB have added many requirements for various assets and liabilities to be measured at fair value. In this book, Zyla clearly describes how to implement fair value measurement and how investors and creditors should interpret it. The crisp writing and illuminating analysis will help readers to grasp the essence of fair value accounting and to apply it wisely. J. Edward Ketz, Associate Professor of Accounting, Pennsylvania State University The focus of the book is on fair value measurement based on level 3 inputs. This is a critical area of valuations for financial reporting due to a false comfort given by routine application of evaluating models and assumptions without real possibilities of calibration. Mark Zyla offers an extraordinary help in understanding the reliability of the inputs and the outputs of the different methodologies and the inherent biases in each of them. The book is a precious support for better valuation both in U.S. GAAP and in IFRS fair value reporting. Mauro Bini, Full Professor of Corporate Finance, Bocconi University; Chairman, Management Board OIV (Organismo Italiano di Valutazione) Essential guidance on the fair value measurement process Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation helps you succeed in understanding the fair value accounting rules that entities must follow. The result is a resource that you can rely on to understand the importance of valuation and the concepts that define it. In basic, nontechnical language, author Mark Zyla presents practical direction for best practices of financial valuation as well as for understanding the many FASB pronouncements involving fair value. An essential guide for auditors and valuation specialists, Fair Value Measurement: Practical Guidance and Implementation, Second Edition brings you up to speed on what fair value really means. |
| ernst and young business combinations: Mergers and Acquisitions Steven M. Bragg, 2008-12-03 Accounting expert Steven Bragg equips you with a working knowledge of the complete M&A process throughout Mergers and Acquisitions: A Condensed Practitioner's Guide, with comprehensive, reader-friendly, and straightforward advice on principal business terms, as well as the due diligence process, the customary contractual provisions, legal background, and how-to's applicable to business acquisitions. Destined to become a well-thumbed addition to every manager's library, this essential guide addresses the entire acquisition process with pragmatic information that will serve you as an excellent reference whether you are a novice or expert acquirer. |
| ernst and young business combinations: Extractive Activities International Accounting Standards Board, 2010 |
| ernst and young business combinations: Financial Reporting, 3rd Edition Janice Loftus, Ken Leo, Sorin Daniliuc, Noel Boys, Belinda Luke, Hong Nee Ang, Karyn Byrnes, 2020-02-25 The third edition of Loftus’ Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of the new Conceptual Framework. This text is designed to be used across the 2nd and 3rd year financial accounting units. A hallmark feature of the text is that it provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts. The Financial Reporting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers. |
| ernst and young business combinations: Work + Life Cali Williams Yost, 2004-12-28 The empowering new 3-step guide to combining work and life strategically, creatively, and successfully. The message is simple: Work doesn't have to be all or nothing. There are countless combinations of balancing work and life between these extremes. People can establish boundaries and change the way work fits into their lives, in a way that's good for employees and employers. Work+Life provides the tools to adjust the work portion of life in order to have more time and/or energy for personal responsibilities and interests. Even a small change can make a big difference. Industry expert Cali Yost has been working with people on all sides of the issue: employees and managers at companies such as General Electric/NBC, Ortho-McNeil Pharmaceuticals, and Ernst & Young, and EAPs nationwide that help companies help their employees. They all say the same thing--Work+Life is the missing piece of the puzzle, providing readers with invaluable work life balance tips and putting them on the cutting edge of the workplace revolution. |
| ernst and young business combinations: Status Report - Financial Accounting Standards Board Financial Accounting Standards Board, 2001-02 |
| ernst and young business combinations: Applying International Financial Reporting Standards Keith Alfredson, 2007-02-02 The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level. |
| ernst and young business combinations: Doing Business with Serbia Marat Terterov, 2006 This second edition of Doing Business with Serbia is the definitive English language guide to investment potential, commercial opportunity and business practice in Serbia. The guide provides an objective and timely assessment of current economic climate, investment opportunities, and an insight into the rules of business engagement in Serbia's vibrant and fast moving economy. In addition, the guide will include detailed profiles of industry sectors and individual companies. |
| ernst and young business combinations: The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting Francesco Bellandi, 2012-05-03 An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals. |
| ernst and young business combinations: Bank and Corporate Governance Law Reporter , 1995 |
| ernst and young business combinations: Ernst & Young's Personal Financial Planning Guide Ernst & Young LLP, Martin Nissenbaum, Barbara J. Raasch, Charles L. Ratner, 2004-10-06 If you want to take control of your financial future and unlock thedoors to financial success, you must have a plan that will allowyou to find good investments, reduce taxes, beat inflation, andproperly manage money. Whether you're new to financial planning or a seasoned veteran,this updated edition of Ernst & Young's Personal FinancialPlanning Guide provides valuable information and techniques you canuse to create and implement a consistent personalized financialplan. It also takes into consideration the new tax rules thataffect home ownership, saving for college, estate planning, andmany other aspects of your financial life. Filled with in-depth insight and financial planning advice, thisunique guide can help you: * Set goals * Build wealth * Manage your finances * Protect your assets * Plan your estate and investments It will also show you how to maintain a financial plan inconjunction with life events such as: * Getting married * Raising a family * Starting your own business * Aging parents * Planning for retirement Financial planning is a never-ending process, and with Ernst &Young's Personal Financial Planning Guide, you'll learn how totailor a plan to help you improve all aspects of your financiallife. |
| ernst and young business combinations: Earnings Management, Fintech-Driven Incentives and Sustainable Growth Michael I. C. Nwogugu, 2019-11-01 Traditional research about Financial Stability and Sustainable Growth typically omits Earnings Management (as a broad class of misconduct), Complex Systems Theory, Mechanism Design Theory, Public Health, psychology issues, and the externalities and psychological effects of Fintech. Inequality, Environmental Pollution, Earnings Management opportunities, the varieties of complex Financial Instruments, Fintech, Regulatory Fragmentation, Regulatory Capture and real-financial sector-linkages are growing around the world, and these factors can have symbiotic relationships. Within Complex System theory framework, this book analyzes these foregoing issues, and introduces new behaviour theories, Enforcement Dichotomies, and critiques of models, regulations and theories in several dimensions. The issues analyzed can affect markets, and evolutions of systems, decision-making, nternal Markets and risk-perception within government regulators, operating companies and investment entities, and thus they have Public Policy implications. The legal analysis uses applicable US case-law and statutes (which have been copied by many countries, and are similar to those of many common-law countries). Using Qualitative Reasoning, Capital Dynamics Theory (a new approach introduced in this book), Critical Theory and elements of Mechanism Design Theory, the book aims to enhance cross-disciplinary analysis of the above-mentioned issues; and to help researchers build better systems/Artificial-Intelligence/mathematical models in Financial Stability, Portfolio Management, Policy-Analysis, Asset Pricing, Contract Theory, Enforcement Theory and Fraud Detection. The primary audience for this book consists of university Professors, PHD students and PHD degree-holders (in industries, government agencies, financial services companies and research institutes). The book can be used as a primary or supplementary textbook for graduate courses in Regulation; Capital Markets; Law & Economics, International Political Economy and or Mechanism Design (Applied Math, Operations Research, Computer Science or Finance). |
| ernst and young business combinations: Understanding IFRS Fundamentals Nandakumar Ankarath, Kalpesh J. Mehta, T. P. Ghosh, Yass A. Alkafaji, 2010-06-03 A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards. |
| ernst and young business combinations: Postgraduate Diploma in Accounting (master's level) - City of London College of Economics - 12 months - 100% online / self-paced City of London College of Economics, Overview In this diploma course you will deal with all kinds of Financial Accounting and General Topics to become a successful Accountant at master’s level. Content - Financial Accounting Regulations and Organizations - The Framework of Financial Accounting Concepts and Standards - Securities and Exchange Commission Reporting Requirements - Introduction to Internal Control Assessment and Reporting - Public Company Accounting Oversight Board - Earnings Management - Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron - Management Discussion and Analysis - Global Accounting and Auditing - Financial Statements: Form and Content - Income Statement Presentation and Earnings per Share - Accounting for Business Combinations - Consolidation, Translation, and the Equity Method - Statement of Cash Flows - Interim Financial Statements - Analyzing Financial Statements - And much more Duration 12 months Assessment The assessment will take place on the basis of one assignment at the end of the course. Tell us when you feel ready to take the exam and we’ll send you the assignment questions. Study material The study material will be provided in separate files by email / download link. |
| ernst and young business combinations: Accountant Diploma - City of London College of Economics - 12 months - 100% online / self-paced City of London College of Economics, Get ahead with your career and grab a prestigious and internationally recognised Accountant Diploma Overview Want to become an Accountant and help businesses make critical financial decisions by collecting, tracking, and correcting the company's finances? Being responsible for financial audits, reconciling bank statements, and ensuring financial records that are accurate throughout the year? Then you’re at the right place here. Content - Accounting and the Business Environment - Recording Business Transactions - The Adjusting Process - Completing the Accounting Cycle - Merchandising Operations - Merchandise Inventory - Internal Control and Cash - Receivables - Plant Assets and Intangibles - Current Liabilities and Payroll - Long-Term Liabilities, Bonds Payable, and Classification of Liabilities on the Balance Sheet - Corporations: Paid-In Capital and the Balance Sheet - Corporations: Effects on Retained Earnings and the Income Statement - The Statement of Cash Flows - Financial Statement Analysis - Introduction to Managerial Accounting - Job Order and Process Costing - Activity-Based Costing and Other Cost Management Tools - Cost-Volume-Profit Analysis - Short-Term Business Decisions - Capital Investment Decisions and the Time Value of Money - The Master Budget and Responsibility Accounting - Flexible Budgets and Standard Costs - Performance Evaluation and the Balanced Scorecard - Partnerships Duration 12 months Assessment The assessment will take place on the basis of one assignment at the end of the course. Tell us when you feel ready to take the exam and we’ll send you the assignment questions. Study material The study material will be provided in separate files by email / download link. |
| ernst and young business combinations: Secret Sauce Harry Mills, 2017-02-21 This helpful resource shows you how to transform unconvincing messages into compelling copy. The new rules for persuasive messaging. When it comes to messaging, what worked in the past won't work today. Our noisy, digital world has undermined our ability to focus. For a message to grab attention and persuade, it now must pass the SAUCE test and be: Simple, Appealing, Unexpected, Credible, and Emotional. This book comes with a 15-question SAUCE test and a Heat Gauge which allows you to precisely measure the persuasive impact of your messages. Short, easy to read, and packed with visuals, Secret Sauce provides: Clear examples of what works and what doesn't Fascinating insights from behavioral and neurological research Powerful lessons from successful and failed campaigns Less than 10 percent of marketing messages are truly compelling-engaging the head and heart. Secret Sauce helps you weed out the clutter and craft messages that stick. |
| ernst and young business combinations: Advanced Accounting Debra C. Jeter, Paul K. Chaney, 2022-12-08 In the newly revised eighth edition of Advanced Accounting, a decorated team of accounting professionals delivers authoritative and comprehensive coverage of all three methods of consolidated financial reporting: cost, partial equity, and complete equity. This invaluable work compares and contrasts United States and international principles, drawing reader attention to enduring differences between the two frameworks. The authors draw on their extensive experience with US and international accounting to connect advanced accounting methods to practical applications with challenging exercises that feature the financial statements of real-world companies. With a consistent focus on clarity and accessibility, the authors highlight current business news stories and their relevance to core concepts. Ideal for accounting majors seeking an insightful and robust exploration of complex accounting methods, Advanced Accounting also includes: The latest changes by the Financial Accounting Standards Board and the Governmental Accounting Standards Board Discussions of the tax consequences of a variety of business combinations New end-of-chapter materials with additional problems, exercises, and questions New In the News boxes with updated stories Updated tutorial videos and international comparisons Revised test bank questions |
| ernst and young business combinations: The End of Accounting and the Path Forward for Investors and Managers Baruch Lev, Feng Gu, 2016-06-14 An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation. |
Ernst Manufacturing - The Leader in Tool Organization
Get to know us! Ernst tool organizers let the tool user immediately go to and find the tool of choice, saving valuable time. Tool Organization with a good tool storage system helps save …
Ernst Conservation Seeds offers hundreds of species of native ...
At Ernst Conservation Seeds, we grow, process, and sell hundreds of species of native and naturalized seeds and live plant materials for ecological restoration, sustainable landscaping, …
Home | U.S. Senator Joni Ernst
WASHINGTON – U.S. Senator Joni Ernst (R-Iowa), a combat veteran who served in the Iowa Army National Guard, released the following statement ahead of the U.S. Army’s 250th …
Ernst & Young - Wikipedia
EY, [6] [7] previously known as Ernst & Young, is a multinational professional services network based in London, United Kingdom. [8] Along with Deloitte, KPMG and PwC, it is one of the Big …
Ernst Manufacturing Catalog
Ernst Manufacturing offers a broad range of dynamic tool organizing products that set the industry standard in both design and engineering and in quality manufacturing — all right here in the …
EY - US | Shape the future with confidence
EY helps clients create long-term value for all stakeholders. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and …
Ernst Instruments - Sparta, NJ
Ernst Instruments is a manufacturer of sight glass, flow indicators & liquid level gauge control products for steam & liquid applications. Search 888.943.5000 (973.940.1600)
World-class technology leader - ERNST
Whether safety-relevant airbag components or unique double-sheet metal housings for noise reduction – ERNST has proven millions of times how safety and precision can be brought into …
EY | Company Overview & News - Forbes
Ernst & Young provides audit, consulting, tax, business risk, technology and security risk services, and human capital services worldwide. The company, one of the Big Four accounting firms,...
Ernst & Young -- Company History
Ernst & Young is the fourth largest public accounting firm in the world. The firm was formed in 1989 when the third largest accounting firm at the time, Ernst & Whinney (based in Cleveland, …
Ernst Manufacturing - The Leader in Tool Organization
Get to know us! Ernst tool organizers let the tool user immediately go to and find the tool of choice, saving valuable time. Tool Organization with a good tool storage system helps save …
Ernst Conservation Seeds offers hundreds of species of native ...
At Ernst Conservation Seeds, we grow, process, and sell hundreds of species of native and naturalized seeds and live plant materials for ecological restoration, sustainable landscaping, …
Home | U.S. Senator Joni Ernst
WASHINGTON – U.S. Senator Joni Ernst (R-Iowa), a combat veteran who served in the Iowa Army National Guard, released the following statement ahead of the U.S. Army’s 250th …
Ernst & Young - Wikipedia
EY, [6] [7] previously known as Ernst & Young, is a multinational professional services network based in London, United Kingdom. [8] Along with Deloitte, KPMG and PwC, it is one of the Big …
Ernst Manufacturing Catalog
Ernst Manufacturing offers a broad range of dynamic tool organizing products that set the industry standard in both design and engineering and in quality manufacturing — all right here in the …
EY - US | Shape the future with confidence
EY helps clients create long-term value for all stakeholders. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and …
Ernst Instruments - Sparta, NJ
Ernst Instruments is a manufacturer of sight glass, flow indicators & liquid level gauge control products for steam & liquid applications. Search 888.943.5000 (973.940.1600)
World-class technology leader - ERNST
Whether safety-relevant airbag components or unique double-sheet metal housings for noise reduction – ERNST has proven millions of times how safety and precision can be brought into …
EY | Company Overview & News - Forbes
Ernst & Young provides audit, consulting, tax, business risk, technology and security risk services, and human capital services worldwide. The company, one of the Big Four accounting firms,...
Ernst & Young -- Company History
Ernst & Young is the fourth largest public accounting firm in the world. The firm was formed in 1989 when the third largest accounting firm at the time, Ernst & Whinney (based in Cleveland, …
