Accounting for M&A, equity, and credit analysts:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
McGraw-Hill
2004
|
| Schlagworte: | |
| Online-Zugang: | Contributor biographical information Publisher description Table of contents Inhaltsverzeichnis |
| Beschreibung: | XVI, 272 S. |
| ISBN: | 0071429697 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS Preface xi
Introduction xiii
List of Abbreviations xv
Chapter 1
Equity Method of Accounting for Investments 1
Introduction 1
Description of the Equity Method 1
Tax Considerations When Using the Equity Method 5
Accounting under the Equity Method—Excess of Cost over Equity
Purchased 8
Accounting under the Equity Method—Intercompany Transactions 10
Guidance for Applying the Equity Method 12
SEC Staff Views Concerning the Equity Method 17
When to Use the Equity Method—Summary 17
Accounting for Cash Flows from Equity Method Investments 18
Modeling the Equity Method of Accounting in Projection Models 19
Chapter Summary 22
Chapter 2 Minority Interests 25
Introduction 25
Minority Interests 25
Overview of Accounting for Minority Interests 26
Treatment of Minority Interests for Enterprise Valuation 31
Forecasting Minority Interests 32
Treatment of Minority Interests in M A Transactions 32
Modeling Minority Interests 35
Chapter Summary 36
Chapter 3 Deferred Income Taxes and Income Tax Reporting 39
Introduction 39
Basic Principles of Tax Reporting 39
The First Principle 40
The Second Principle 40
Contents
The Third Principle 50
The Fourth Principle 50
Treatment of Deferred Income Tax Items in M A Transactions 52
Modeling Income Taxes in Projection Models 54
Calculating the Provision for Taxes—Detailed Calculation 57
Chapter Summary 59
Chapter 4
Deciphering the Deferred Tax Footnote 61
Introduction 61
Financial Statement Disclosure for Income Taxes 61
Reconstructing Deferred Taxes on the Financial Statements 68
Problems with Ratio Analysis 73
Valuation of Deferred Tax Items 74
Chapter Summary 74
Chapter 5
Estimating the Tax Basis of a Firm s Assets 77
Introduction 77
Factors Affecting Differences Between Asset s Book and Tax Bases 78
Depreciation (or Amortization) Using Different Schedules 78
Recognizing Asset Impairments 84
Transaction Fair Value Adjustments 86
Asset Sales or Deemed Asset Sales 87
Estimating the Tax Bases of Target Company s Assets—Known
Balance Sheet 87
Estimating the Tax Bases of Target Company s Assets—Unknown
Balance Sheet 91
Chapter Summary 93
Chapter 6 Pension and Other Postretirement Benefits 95
Introduction 95
Pension versus Other Postretirement Benefit Plans 96
Types of Pension Plans 96
Economic Objectives of Pension Plans 97
How Pension Plans Work 98
Net Periodic Pension Cost 101
Minimum Pension Liability 112
Pension Benefits Summary 112
Contents vii
Other Postretirement Benefit Plans 113
Net Periodic Postretirement Benefit Cost 114
Effects of Business Combinations 116
Chapter Summary 118
Chapter 7
Deciphering the Pension Footnote 119
Introduction 119
Pension Benefit Disclosure Requirements 120
Benefit Obligation Reconciliation 120
Plan Fair Value Reconciliation 126
Employer Securities Included in Plan Assets 129
Net Periodic Benefit Cost Disclosure 130
Funded Status and Unrecognized Items 130
Rate Disclosures 130
Health Care Disclosures 132
Chapter Summary 133
Chapter 8 Analyzing the Firm s Pension Cash Flows 135
Introduction 135
Estimating Future Funding Cash Flows 136
Employer Company s Plan Assets and Liabilities in an Acquisition 142
Plan Liquidation Values 143
Chapter Summary 144
Chapter 9 Employee Stock Options 145
Introduction 145
The Intrinsic Valuation Method 145
The Fair Value Method 147
Evaluating the Firm s Inputs to the Option Pricing Model 148
Tax Effects of Employee Stock Options 150
Calculation of Diluted Earnings per Share for Companies Expensing Stock
Options 150
Accounting for Target Stock Options Rolled Over in a Purchase Acquisition 153
Projecting Earnings Per Share (EPS) for Option Intensive Firms 155
Chapter Summary 156
Chapter 10 Restructuring Charges 157
Introduction 157
FASB s New Changes to Financial Accounting for Restructuring Charges 158
Restructuring Charges—U.S. GAAP 158
Restructuring Charges—International Accounting Standards 168
Disclosure of Restructuring Charges 169
Restructuring Liabilities in Business Combinations 169
Chapter Summary 170
Chapter 11 _
Discontinued Operations 173
Introduction 173
How Results of Discontinued Operations Impact Earnings from Continuing
Operations 173
Sources of Classification Bias 175
Criteria for Classifying Items as Discontinued Operations 176
The Operations Being Discontinued—Component of a Business 176
Disposal Criteria 177
International Accounting Treatment of Discontinued Operations 179
Chapter Summary 180
Chapter 12
Net Operating Loss Deductions 183
Introduction 183
Net Operating Loss Deductions 183
Other Tax Considerations Relating to NOLs 186
M A Considerations Relating to NOLs 186
NOL Effects on Financial (GAAP) Reporting 187
Valuation Considerations 189
Modeling NOL Carrybacks and Carryforwards 190
Chapter Summary 195
Chapter 13 Purchase Accounting for Business Combinations 197
Introduction 197
Purchase Accounting Basics 198
Calculating Target Company s Net Identifiable Assets 200
The Net Identifiable Assets Calculation 209
Calculating the Purchase Price 209
Transaction Fees 210
Fair Value of the Consideration Given 213
Calculating Goodwill 215
Negative Goodwill 216
Amortization of Goodwill 219
Accretion and Dilution of Earnings 222
Pro Forma Presentation (as If Combined) 229
Statements of Cash Flows Following Business Combinations 230
Limitations on the Use of Target Company s Net Operating Loss
(NOL) Carryforwards 230
Effects on Minority Interests in Business Combination Transactions 231
Chapter Summary 233
Chapter 14
Deemed Asset Sales under IRC Sections 338(h)(10) or 338(g) 237
Introduction 237
Overview of the Section 338(h)(10) Election 237
Benefits of Section 338(h)(10) Sales 239
Determining the Sale Price for a Section 338(h)(10) Election 242
Modeling Section 338(h)(10) Transactions 247
Chapter Summary 250
Glossary 253
Endnotes 259
Index 265
|
| adam_txt |
CONTENTS Preface xi
Introduction xiii
List of Abbreviations xv
Chapter 1
Equity Method of Accounting for Investments 1
Introduction 1
Description of the Equity Method 1
Tax Considerations When Using the Equity Method 5
Accounting under the Equity Method—Excess of Cost over Equity
Purchased 8
Accounting under the Equity Method—Intercompany Transactions 10
Guidance for Applying the Equity Method 12
SEC Staff Views Concerning the Equity Method 17
When to Use the Equity Method—Summary 17
Accounting for Cash Flows from Equity Method Investments 18
Modeling the Equity Method of Accounting in Projection Models 19
Chapter Summary 22
Chapter 2 Minority Interests 25
Introduction 25
Minority Interests 25
Overview of Accounting for Minority Interests 26
Treatment of Minority Interests for Enterprise Valuation 31
Forecasting Minority Interests 32
Treatment of Minority Interests in M A Transactions 32
Modeling Minority Interests 35
Chapter Summary 36
Chapter 3 Deferred Income Taxes and Income Tax Reporting 39
Introduction 39
Basic Principles of Tax Reporting 39
The First Principle 40
The Second Principle 40
Contents
The Third Principle 50
The Fourth Principle 50
Treatment of Deferred Income Tax Items in M A Transactions 52
Modeling Income Taxes in Projection Models 54
Calculating the Provision for Taxes—Detailed Calculation 57
Chapter Summary 59
Chapter 4
Deciphering the Deferred Tax Footnote 61
Introduction 61
Financial Statement Disclosure for Income Taxes 61
Reconstructing Deferred Taxes on the Financial Statements 68
Problems with Ratio Analysis 73
Valuation of Deferred Tax Items 74
Chapter Summary 74
Chapter 5
Estimating the Tax Basis of a Firm's Assets 77
Introduction 77
Factors Affecting Differences Between Asset's Book and Tax Bases 78
Depreciation (or Amortization) Using Different Schedules 78
Recognizing Asset Impairments 84
Transaction Fair Value Adjustments 86
Asset Sales or Deemed Asset Sales 87
Estimating the Tax Bases of Target Company's Assets—Known
Balance Sheet 87
Estimating the Tax Bases of Target Company's Assets—Unknown
Balance Sheet 91
Chapter Summary 93
Chapter 6 Pension and Other Postretirement Benefits 95
Introduction 95
Pension versus Other Postretirement Benefit Plans 96
Types of Pension Plans 96
Economic Objectives of Pension Plans 97
How Pension Plans Work 98
Net Periodic Pension Cost 101
Minimum Pension Liability 112
Pension Benefits Summary 112
Contents vii
Other Postretirement Benefit Plans 113
Net Periodic Postretirement Benefit Cost 114
Effects of Business Combinations 116
Chapter Summary 118
Chapter 7
Deciphering the Pension Footnote 119
Introduction 119
Pension Benefit Disclosure Requirements 120
Benefit Obligation Reconciliation 120
Plan Fair Value Reconciliation 126
Employer Securities Included in Plan Assets 129
Net Periodic Benefit Cost Disclosure 130
Funded Status and Unrecognized Items 130
Rate Disclosures 130
Health Care Disclosures 132
Chapter Summary 133
Chapter 8 Analyzing the Firm's Pension Cash Flows 135
Introduction 135
Estimating Future Funding Cash Flows 136
Employer Company's Plan Assets and Liabilities in an Acquisition 142
Plan Liquidation Values 143
Chapter Summary 144
Chapter 9 Employee Stock Options 145
Introduction 145
The Intrinsic Valuation Method 145
The Fair Value Method 147
Evaluating the Firm's Inputs to the Option Pricing Model 148
Tax Effects of Employee Stock Options 150
Calculation of Diluted Earnings per Share for Companies Expensing Stock
Options 150
Accounting for Target Stock Options Rolled Over in a Purchase Acquisition 153
Projecting Earnings Per Share (EPS) for Option Intensive Firms 155
Chapter Summary 156
Chapter 10 Restructuring Charges 157
Introduction 157
FASB's New Changes to Financial Accounting for Restructuring Charges 158
Restructuring Charges—U.S. GAAP 158
Restructuring Charges—International Accounting Standards 168
Disclosure of Restructuring Charges 169
Restructuring Liabilities in Business Combinations 169
Chapter Summary 170
Chapter 11 _
Discontinued Operations 173
Introduction 173
How Results of Discontinued Operations Impact Earnings from Continuing
Operations 173
Sources of Classification Bias 175
Criteria for Classifying Items as Discontinued Operations 176
The Operations Being Discontinued—Component of a Business 176
Disposal Criteria 177
International Accounting Treatment of Discontinued Operations 179
Chapter Summary 180
Chapter 12
Net Operating Loss Deductions 183
Introduction 183
Net Operating Loss Deductions 183
Other Tax Considerations Relating to NOLs 186
M A Considerations Relating to NOLs 186
NOL Effects on Financial (GAAP) Reporting 187
Valuation Considerations 189
Modeling NOL Carrybacks and Carryforwards 190
Chapter Summary 195
Chapter 13 Purchase Accounting for Business Combinations 197
Introduction 197
Purchase Accounting Basics 198
Calculating Target Company's Net Identifiable Assets 200
The Net Identifiable Assets Calculation 209
Calculating the Purchase Price 209
Transaction Fees 210
Fair Value of the Consideration Given 213
Calculating Goodwill 215
Negative Goodwill 216
Amortization of Goodwill 219
Accretion and Dilution of Earnings 222
Pro Forma Presentation (as If Combined) 229
Statements of Cash Flows Following Business Combinations 230
Limitations on the Use of Target Company's Net Operating Loss
(NOL) Carryforwards 230
Effects on Minority Interests in Business Combination Transactions 231
Chapter Summary 233
Chapter 14
Deemed Asset Sales under IRC Sections 338(h)(10) or 338(g) 237
Introduction 237
Overview of the Section 338(h)(10) Election 237
Benefits of Section 338(h)(10) Sales 239
Determining the Sale Price for a Section 338(h)(10) Election 242
Modeling Section 338(h)(10) Transactions 247
Chapter Summary 250
Glossary 253
Endnotes 259
Index 265 |
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| index_date | 2024-07-02T15:23:33Z |
| indexdate | 2024-07-09T20:42:30Z |
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| spelling | Morris, James E. Verfasser aut Accounting for M&A, equity, and credit analysts James E. Morris Accounting for mergers and acquisitions, equity, and credit analysts Accounting for m and a, equity and credit ananlysts New York [u.a.] McGraw-Hill 2004 XVI, 272 S. txt rdacontent n rdamedia nc rdacarrier Consolidation and merger of corporations Accounting International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Bankbilanz (DE-588)4069130-5 gnd rswk-swf Investment Banking (DE-588)4200159-6 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 s Investment Banking (DE-588)4200159-6 s DE-604 Bankbilanz (DE-588)4069130-5 s b DE-604 http://www.loc.gov/catdir/bios/mh042/2003024381.html Contributor biographical information http://www.loc.gov/catdir/description/mh041/2003024381.html Publisher description http://www.loc.gov/catdir/toc/ecip0411/2003024381.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014935147&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Morris, James E. Accounting for M&A, equity, and credit analysts Consolidation and merger of corporations Accounting International Accounting Standards (DE-588)4367663-7 gnd Bankbilanz (DE-588)4069130-5 gnd Investment Banking (DE-588)4200159-6 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4069130-5 (DE-588)4200159-6 |
| title | Accounting for M&A, equity, and credit analysts |
| title_alt | Accounting for mergers and acquisitions, equity, and credit analysts Accounting for m and a, equity and credit ananlysts |
| title_auth | Accounting for M&A, equity, and credit analysts |
| title_exact_search | Accounting for M&A, equity, and credit analysts |
| title_exact_search_txtP | Accounting for M&A, equity, and credit analysts |
| title_full | Accounting for M&A, equity, and credit analysts James E. Morris |
| title_fullStr | Accounting for M&A, equity, and credit analysts James E. Morris |
| title_full_unstemmed | Accounting for M&A, equity, and credit analysts James E. Morris |
| title_short | Accounting for M&A, equity, and credit analysts |
| title_sort | accounting for m a equity and credit analysts |
| topic | Consolidation and merger of corporations Accounting International Accounting Standards (DE-588)4367663-7 gnd Bankbilanz (DE-588)4069130-5 gnd Investment Banking (DE-588)4200159-6 gnd |
| topic_facet | Consolidation and merger of corporations Accounting International Accounting Standards Bankbilanz Investment Banking |
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