Financial analysis of mergers and acquisitions: understanding financial statements and accounting rules with case studies

Eli Amir, Marco Ghitti

Research output: Book/ReportBook

Abstract

Mergers 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.--
Original languageEnglish
Place of PublicationCham
PublisherPalgrave Macmillan
Number of pages298
ISBN (Electronic)3030617696, 303061770X, 3030617718, 9783030617684, 9783030617691, 9783030617714
ISBN (Print)9783030617684
DOIs
StatePublished - 2020

Keywords

  • Mergers and Acquisitions
  • M&A
  • Leveraged buyouts
  • Financial Statements Analysis
  • Accounting and Financial Reporting
  • Accounting standards
  • Financial statements
  • Financial Analysis
  • Special Purpose Entity
  • Spin off
  • Purchase Price Allocation
  • Goodwill
  • Corporate Finance
  • Consolidations

ULI Keywords

  • uli
  • Accounting
  • Bookkeeping
  • Business enterprises -- Finance
  • Consolidation and merger of corporations -- Accounting
  • Accountancy
  • Business enterprises -- Accounting
  • Commerce -- Accounting
  • Commercial accounting
  • Finance -- Accounting
  • Financial accounting
  • Double entry bookkeeping
  • Business finance -- Business enterprises Finance
  • Business financial management
  • Financial analysis of business enterprises
  • Financial management, Business
  • Financial management of business enterprises
  • Financial planning of business enterprises
  • Managerial finance -- Business enterprises Finance

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