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Acquisition Accounting Business Combination | Advanced Accounting | CPA Exam FAR | Ch 2 P 3
 
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Business combination, acquisition method, goodwill, 2 step test, goodwill impairment, advanced accounting, asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, statutory merger, statutory consolidation, advanced accounting, CPA exam, Takeover Premiums, Earnout, stock exchanged ratio, goodwill, normal earnings, excess earnings. estimated goodwill, offering price,
Accounting for Acquisition Method In A Business Consolidation
 
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How to apply the acquisition method in a business combinations and business consolidations determine goodwill gain or loss on the acquisition of a subsidiary company by the parent based on the fair value of net assets received, includes calculations with accounting journal entries by Allen Mursau
Views: 48933 Allen Mursau
IFRS 3 Business Combinations - Summary
 
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http://www.ifrsbox.com This is the short summary of IFRS 3 Business Combinations. The objective of IFRS 3 is to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects. IFRS 3: • Recognizes and measures the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree; • Recognizes and measures the goodwill acquired in the business combination, or a gain from a bargain purchase; • Determines what information to disclose about the business combination. An investment must constitute a business before we can apply IFRS 3. IFRS 3 requires application of the acquisition method for each business combination. 4 steps: • Step 1: Identifying the acquirer, • Step 2: Determining the acquisition date, • Step 3: Recognizing and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree; • Step 4: Recognizing and measuring goodwill or a gain from a bargain purchase. If you’d like to learn how to consolidate, or anything about IFRS in general, please visit http://www.ifrsbox.com and subscribe to our free IFRS mini-course. Thank you!
Views: 99551 Silvia M. (of IFRSbox)
Accounting For A Business Combination With Goodwill
 
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http://www.accounting101.org An example problem of accounting for a business combination involving goodwill
Views: 26875 SuperfastCPA
45 Purchase Method of Accounting
 
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Purchase Accounting for Noncontrolling Interests AKA Minority Interests
 
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In this video, you’ll learn how to complete the purchase price allocation and Balance Sheet combination process when a buyer acquires between 50% and 100% of a seller, and how it’s different when the buyer’s stake goes from, say, 30% to 70%, compared to when it goes from 0% to 70%. By http://breakingintowallstreet.com/ "Financial Modeling Training And Career Resources For Aspiring Investment Bankers" Table of Contents: 3:31 Step 1: Transaction Assumptions 6:38 Step 2: Sources & Uses and Purchase Price Allocation 10:42 Step 3: Combining the Balance Sheets 16:57 Step 4: What Does This Look Like Under Different Scenarios? 20:11 Recap and Summary Step 1: Transaction Assumptions: Need to assume a certain existing stake, and then an additional stake acquired such that the total post-transaction stake ends up being between 50% and 100%. Assuming here that the target is public, so we also need to assume a price per share and # of shares outstanding. Relevant Numbers to Calculate: 1. What is 100% of the seller's Equity worth? We need that for Goodwill and Noncontrolling Interest calculations later on. 2. What is the buyer's current stake in the seller worth? We need this to determine what the buyer's Balance Sheet looks like before the deal happens. 3. How much is the buyer's additional stake in the seller worth. We need this to calculate the cash, debt, and stock used. 4. How much is the buyer's post-transaction stake in the seller worth? We need this to calculate the Noncontrolling Interest. Step 2: Sources & Uses and Purchase Price Allocation: Largely the same as with any other deal; the only points to be careful of are: 1. Sources and Uses should be based on the stake acquired, not 100% of the seller's value… 2. But Goodwill and PPA should be based on 100% of the seller's value! Step 3: Combining the Balance Sheets: You always combine the Balance Sheets, and the other financial statements, whenever the buyer goes from a stake under 50% to a stake over 50% in the seller. The steps to doing this are nearly the same as in any other M&A deal for 100% of another company… 1. Adjust Cash – For the cash used to fund the deal, and any cash paid for transaction / financing fees. 2. Write Up Assets – Adjust PP&E, Goodwill, Other Intangibles, and Capitalized Financing Fees. 3. Adjust Debt – Reflect new debt used to fund the deal, possible refinancing of existing debt. 4. Adjust the DTLs – Typically write off existing DTL and create a new one. 5. Adjust Shareholders' Equity – Wipe out the seller's existing Shareholders' Equity and reflect any stock issued in the deal. So… what's different? Just 2 things, really: 1. Equity Investments / Associate Companies – You have to wipe this out, if it exists, because now the buyer owns over 50% of the seller and it completely consolidates the statements instead. 2. Noncontrolling Interest – You have to create one if the buyer owns above 50% but less than 100% of the seller. Simple calculation: Value of 100% of the seller's Equity Value minus the stake the buyer owns post-transaction. Step 4: What Does This Look Like Under Different Scenarios? 0% to 70% Stake: Very straightforward - the only real difference is that a Noncontrolling Interest is created, which ensures that the Balance Sheet balances. 30% to 70% Stake: A NCI is created, just as in the case above, AND the existing Equity Investment goes away. 30% to 100% Stake: No NCI is created, but the existing Equity Investment goes away. 0% to 100% Stake: No NCI is created and there is no existing Equity Investment; just a normal M&A deal then. Cash vs. Stock vs. Debt Mix: Doesn't matter for the NCI or Equity Investment or Goodwill treatment at all – only impacts the adjustments to cash, debt, and stock on both sides of the Balance Sheet. RESOURCES: http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-07-Purchase-Accounting-NCI.xlsx http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-07-Purchase-Accounting-NCI.pdf
Contingent Consideration in a Business Acquisition | Advanced Accounting | CPA Exam FAR | Ch 2 P 4
 
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Contingent consideration, bargain purchase, gain, equity contingency, liability contingency Business combination, acquisition method, goodwill, 2 step test, goodwill impairment, advanced accounting, asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, statutory merger, statutory consolidation, advanced accounting, CPA exam, Takeover Premiums, Earnout, stock exchanged ratio, goodwill, normal earnings, excess earnings. estimated goodwill, offering price,
purchase method
 
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Views: 65 Lee Youn Yau
Goodwill in Accounting, Defined and Explained
 
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This video defines the concept of Goodwill as used in accounting and provides an example of how Goodwill is calculated. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 58583 Edspira
Goodwill - Business Combinations (CPA Financial Reporting)
 
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All business combinations are required to be accounted for using the acquisition method. The acquisition method consists of four steps. Here we focus on the fourth step which is the calculation and recognition of goodwill or bargain purchase. IFRS 3, paragraph 32, sets out the formula for the calculation of goodwill. You will need to be able to calculate this for CPA Financial Reporting.
Acquisition Method Tax Issues DTA's DTL's NOL Goodwill Accounting For Business Consolidation
 
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Using the acquisition method in a business combination review of tax issues envloved in an acquisition for defferrred tax assets and liabilities, net operating losses, goodwill, tax amortization and depreciation, tax values for assets and liabilities for business acquisitions structured either as taxable or non-taxable, accounting by Allen Mursau
Views: 2666 Allen Mursau
Intangible Assets Accounting (Calculating & Recording Goodwill When Purchasing A Company )
 
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Accounting for goodwill as an intangible asset (goodwill created thru a purchase of a company), how to calculate and record, Goodwill is measured as the excess of the purchase cost over the fair value of the identifiable net assets acquired (assets less liabilities), referred to a gap filler or master valuation account, Recording Goodwill: 1-Internally generated Goodwill should not be capitalized, 2-Purchased Goodwill is recorded only when an entire business is purchased, 3-Goodwill is not amortized, must be tested annually for impairement & writen-down if it has decreased in value & recognized as an expense on balance sheet, Goodwill Write-off: 1-Goodwill recognized in a business is considered to have an indefinite life and should not be amortized, 2-Adjust Goodwill carrying value only when impaired, Bargain Purchase: 1-Purchaser in business combination pays less than the fair value of identifiable net assets, 2-Purchase price less than value of net identifable net assets, this excess amount is recorded as a gain by the purchaser, detailed calculations and accounting by Allen Mursau
Views: 20057 Allen Mursau
Advanced Accounting 4: Acquisition Accounting
 
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Ken Boyd, owner of St. Louis Test Preparation (www.stltest.net) presents part 4 of his course on Advanced Accounting. Boyd points out that students can have success with Advanced Accounting concepts by making connections to actual examples from business. As a former CPA, College Accounting professor, Auditor and Tax Preparer, Ken has a wealth of experience to bring to the subject.
Views: 17304 AccountingED
Goodwill Applied To Noncontrolling Interest For Business Consolidation
 
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How to calculate goodwill in an acquisition, parent company purchases an interest in subsidiary and goodwill results in the acquisition, the goodwill is then divided between the parent and subsidiary companies, also included are the other accounts that have to be adjusted for the consolidation, book value versus fair value, detailed accounting example explained by Allen Mursau
Views: 10607 Allen Mursau
Advanced Accounting - Chapter 2 - Part 4 - Acquisition Method when Separated Books are Maintained
 
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For more videos like this go to www.patrickleemsa.com. ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 3454 Patrick Lee
Accounting for Business Combinations - Investments for Associates 1
 
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Covers Investments in associates: - Calculating share of equity - Equity accounting journals fundamentals - Parent vs Non-parent
What Is The Acquisition Method Of Accounting?
 
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A bargain price is when the acquiring company pays less than fair value of being acquired in past, a method called 'purchase accounting' was used business combination accounting, but standard changes made acquisition accounting only (which statement 141 purchase method) be same to all transactions and are both practices intended help provide an accurate record this process. What are the differences between acquisition method and accounting investopediathe & purchase gaap method, ifrs of readyratios. 5] the acquisition method is required to be used to record the acquisition of a the acquisition method has two distinct accounting characteristics (1) 100generally accepted accounting principles regarding mergers and acquisitions continue to evolve. The 4 step acqusition method for business combinations under accounting equity investments & acquisitions public. I think it's partly because the presentation of purchase accounting (the method. Acquisition method of accounting accountingtools acquisition url? Q webcache. Acquisition method of accounting accountingtools. So how do we this? Keep in mind the other accounting standards when assessing these investments & acquisitions start studying acquisition method of determining cost. The financial accounting standards board, or fasb, issued the generally accepted principles continue to evolve regarding differences between acquisition method & purchase in method, parent includes all assets of subsidiary on its consolidated balance sheet and subsidiary's revenues first step is identify acquirer. An acquisition or steps in applying the method are [ifrs 3. Googleusercontent search. Acquisition method of accounting & determining the acquisition acct415 chapter two flashcards m&a in simple english wall street prep. Understanding the table below summarizes some differences between gaap purchase method, ifrs and acquisition method accounting defining purchasing of. Acquisition accounting, also popularly known as a purchasing method of accounting was used in the acquisition vs purchase and are processes which almost same every aspect. Difference between acquisition method and purchase ifrs 3 business combinations ias plus. The ifrs 3 outlines the accounting when an acquirer obtains control of a business (e. This approach mandates a series of steps to record the acquisitions, which are measure any tangible assets and liabilities that were acquired big picture differences between purchase method acquisition. May 4, 2017 acquisition method of accounting. Learn vocabulary, terms, and more with flashcards, games, other study using the acquisition method for a business combination, goodwill is generally what primary accounting difference between when has always been challenge analysts associates. Philosophically, the purchase method accounted for an acquisition as sum of assets and liabilities being acquired. When an acquiree buys another company and the acquirer uses gaap, must record event using acquisition method. Acq
Views: 134 Bet My Bet
Accounting for Business Combinations - The Consolidation Process
 
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This video/channel has no affiliation/endorsement from UTS. Covers the consolidation process: - Recording Acquisition - Elimination of parent Investment - Goodwill/Bargain purchase acquisition analysis - Goodwill Impairment - Ex/Cum dividend for consolidation - Changes to pre-acquisition equity
Views: 1822 Ben's Business Videos
Net Asset and Stock Acquisitions - Consolidations | Advanced Accounting | CPA Exam FAR | Ch 1 P 1
 
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asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, statutory merger, statutory consolidation, advanced accounting, CPA exam, Takeover Premiums, Earnout, stock exchanged ratio, goodwill, normal earnings, excess earnings. estimated goodwill, offering price, implied offering price, dilution, accretion
Acquisition Expenses in Business Combination | Advanced Accounting | CPA Exam FAR | Ch 2 P 2
 
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Business combination, acquisiation method, goodwill, goodwill impairment, advanced accounting, asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, statutory merger, statutory consolidation, advanced accounting, CPA exam, Takeover Premiums, Earnout, stock exchanged ratio, goodwill, normal earnings, excess earnings. estimated goodwill, offering price, implied offering price, dilution, accretion
Acquisition Related Cost | Business Combination | CPA Exam Questions | Advanced Accounting
 
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This video covers practice CPA questions that cover acquisition related cost and direct issue costs of equity, Acquisition related costs such as finder's fee, professional fees, consulting fees and general administrative cost that are expended as incurred. Direct issue costs of equity such as underwritingac, legal, accounting, tax, securities registration reduce paid in capital. This topic is covered in advanced accounting My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected]
What is PURCHASE PRICE ALLOCATION? What does PURCHASE PRICE ALLOCATION mean?
 
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What is PURCHASE PRICE ALLOCATION? What does PURCHASE PRICE ALLOCATION mean? PURCHASE PRICE ALLOCATION definition - PURCHASE PRICE ALLOCATION explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. SUBSCRIBE to our Google Earth flights channel - https://www.youtube.com/channel/UC6UuCPh7GrXznZi0Hz2YQnQ Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction. In the United States, the process of conducting a PPA is typically conducted in accordance with the Financial Accounting Standards Board's ("FASB") Statement of Financial Accounting Standards No. 141 (revised 2007) “Business Combinations” (“SFAS 141r”) and SFAS 142 “Goodwill and Other Intangible Assets” (“SFAS 142”). Effective for financial statements issued for interim and annual periods ending after September 15, 2009, the FASB "Accounting Standards Codification" ("ASC") reorganizes the FASB statements and represents a single authoritative source of U.S. accounting and reporting standards for nongovernmental entities. The set of guidelines prescribed by SFAS 141r are generally found in ASC Topic 805. Outside the United States, the International Accounting Standards Board governs the process through the issuance of IFRS 3. Purchase price allocations are performed in conformity with the purchase method of merger and acquisition accounting. In the United States, a second method (known as the pooling or pooling-of-interests method) was discontinued after the issuance of the Statement of Financial Accounting Standards No. 141 “Business Combinations” (“SFAS 141”) and SFAS 142. Example: A company wishes to acquire a particular target company for a variety of reasons. After much negotiation, a purchase price of $30B is agreed upon by both sides. As of the acquisition date, the target company reported net identifiable assets of $8B on its own balance sheet. Before the target company can complete the acquisition, the target must appraise the assets and liabilities being acquired to determine their Fair Value ("FV") -- the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The acquirer hires an appraisal firm (typically an external accounting firm or a valuation advisor) who reports that the FV of the net assets is $24B. The difference between the $8 and $24 is $16B in write-up -- the values of the net identifiable assets are in effect increased to 3 times the value reported on the original balance sheet. The difference between the $24B and $30B is $6B in goodwill acquired through the transaction—the excess of the purchase price paid over the FV of the net identifiable assets acquired. Finally, the acquirer adds both the value of the written-up assets ($24B) as well as the goodwill ($6B) onto the balance sheet, for a total of $30B in new net assets on the acquirer's balance sheet. Collectively, the process of conducting the appraisal, reporting the FV of the assets and liabilities, the allocation of the net identifiable assets from the old balance sheet price to the FV, and the determination of the goodwill in the transaction, is referred to as the PPA process. Note that a purchase price may be less than the target's balance sheet value for a variety of reasons, which can lend itself to a write-down of net assets. The process of valuing goodwill, while a component of the PPA process, is governed through goodwill accounting.
Views: 1541 The Audiopedia
Negative Goodwill and Bargain Purchases in Merger Models
 
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In this tutorial, you’ll learn about bargain purchases, the concept of “negative Goodwill,” and what happens on the financial statements in a merger model when a buyer acquires a seller for an Equity Purchase Price less than the seller’s Common Shareholders’ Equity. https://breakingintowallstreet.com/ "Financial Modeling Training And Career Resources For Aspiring Investment Bankers" Table of Contents: 4:20 Part 1: Why Bargain Purchases Take Place 9:17 Part 2: Why the Accounting is Confusing, and a Simpler Method 12:30 Part 3: Real-Life Example of a Bargain Purchase 14:19 Recap and Summary Resources: https://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-13-Negative-Goodwill-Bargain-Purchases-Slides.pdf https://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-13-Negative-Goodwill-Bargain-Purchases.xlsx https://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-13-Negative-Goodwill-Westamerica-County-Bank.pdf QUESTION: “Can you explain what happens in an M&A deal if the Equity Purchase Price is less than the seller’s Common Shareholders’ Equity?” “Do you get ‘negative’ Goodwill? What is the accounting treatment for this type of bargain purchase?” SHORT ANSWER: No, you never create “negative Goodwill” because it cannot exist under either IFRS or U.S. GAAP. Instead, you take the absolute value of the Goodwill created and record it as an Extraordinary Gain on the Income Statement. You have to put a MAX(0 around the Goodwill calculation to do this. You reverse the Gain on the CFS and reverse the extra taxes the company paid on the Gain. On the Balance Sheet, Cash, Retained Earnings, and the DTL or DTA will be affected by these changes. Part 1: Why Bargain Purchases? Bargain purchases are most common for distressed sellers, when the company is running out of Cash, has high Debt and other obligations, and needs to sell or liquidate quickly. A buyer who likes the seller’s intangibles or other aspects of it might come in and offer a better-than-liquidation price that is still less than the seller’s Common Shareholders’ Equity. In our example here, Starbucks likes Coco Cream Donuts’ brand, customer list, and intellectual property, but doesn’t believe its Tangible Assets are worth all that much, so it allocates 60% of the Equity Purchase Price to those Intangibles. In the purchase price allocation process, it writes off the seller’s Common Shareholders’ Equity and Goodwill, adjusts its PP&E and Intangibles, and creates a new DTL. Instead of recording negative $203 million of Goodwill, it records 0 and shows an Extraordinary Gain of $203 million on the combined Income Statement instead. Part 2: Accounting Confusion, and a Simpler Method Under the old method, you allocated the negative Goodwill proportionally to the acquired company’s Assets until there was nothing left – and if some amount remained, you recorded that amount as an Extraordinary Gain. However, you no longer do this under U.S. GAAP or IFRS, and the rules changed a long time ago. You just record the Gain now. A simpler method for doing this is to simply Credit the Gain to the combined Shareholders’ Equity in the Balance Sheet adjustments – the Balance Sheet will balance immediately after the deal takes place, and the setup is much simpler and easier to explain. Part 3: Real-Life Example Back in 2009, Westamerica Bancorporation paid almost nothing for Country Bank, even though its Net Assets were $48 million. The company recorded a Gain on Acquisition of $48 million on its Income Statement, reversed it on the Cash Flow Statement, and reversed the taxes on this Gain as well. These types of deals were common in the last financial crisis because there were so many distressed sellers that desperately needed to sell.
Asset and Stock Acquisition Method of Payment | Advanced Accounting | CPA Exam FAR | Ch 1 P 2
 
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asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, statutory merger, statutory consolidation, advanced accounting, CPA exam, Takeover Premiums, Earnout, stock exchanged ratio, goodwill, normal earnings, excess earnings. estimated goodwill, offering price, implied offering price, dilution, accretion
Accounting For Contingent Consideration In Business Acquisition
 
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Accounting for contingent consideration in a business acquisition and consolidation of affiliated companies using the acquisition method, demonstrates the accounting required between parent and subsidiary affililiated companies for the business consolidation, the acquiring company agrees to pay the company being acquired extra cash based on the companys future performance by Allen Mursau
Views: 6752 Allen Mursau
Introduction to Business Combination | CPA FAR Exam Questions | Advanced Accounting Course
 
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This video cover CPA questions cover business combination such as Parent-subsidiary relationship and acquisition method. My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected]
How to Make a Consolidated Balance Sheet
 
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This video shows how to make a consolidated balance sheet when one company acquires 100% of another company. The consolidated balance sheet presents the assets and liabilities of the combined entity, but it is not as simple as adding the figures from the 2 separate balance sheets together (this would result in double-counting). To create the consolidated balance sheet, one must make a series of adjusting and eliminating entries that do the following: 1. Eliminate the purchaser's investment in the target 2. Eliminate the target's stockholders' equity accounts 3. Step up the target's assets to their fair value 4. Recognize any goodwill Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 18982 Edspira
Business Combination Journal Entries
 
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http://www.accounting101.org How to do the journal entries for business combinations.
Views: 15994 SuperfastCPA
Goodwill Impairment | Advanced Accounting | CPA Exam FAR | Ch 2 P 1
 
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Business combination, acquisiation method, goodwill, goodwill impairment, advanced accounting, asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, statutory merger, statutory consolidation, advanced accounting, CPA exam, Takeover Premiums, Earnout, stock exchanged ratio, goodwill, normal earnings, excess earnings. estimated goodwill, offering price, implied offering price, dilution, accretion
IFRS 3 - Business Combinations
 
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Mind map revision of IFRS 3 - Business Combinations. -------------------------- EruditeApe is now Chartered Education! For full course information, please visit: http://www.charterededucation.com/ To connect with us on Facebook, like our page: https://www.facebook.com/CharteredEd To stay in the loop with our chartered accountant course update, follow us on Twitter: http://twitter.com/Chartered If you prefer using LinkedIn, follow our updates on: https://www.linkedin.com/company/chartered-education
Accounting for Business Combinations - Fair Value Adjustments & Income Tax Effects 1
 
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This video/channel is not associated/endorsed by UTS. Covers Income tax effects and fair value adjustments: -DTA & DTL - Different between tax and accounting profit - Fair value adjustments and tax effects- land and PPE
Accounting for Business Combinations - Non-Controlling Interest
 
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Covers Non-controlling Interest (NCI) -Partial/Full Goodwill methods - NCI consolidation entries Consolidation entry explanations: https://docs.google.com/document/d/1AWwfSvp572fKojvVYNroU_Tiu9c4o02KU4D3JxSebF0/edit?usp=sharing
Views: 2632 Ben's Business Videos
2 Advanced Accounting: Business Combinations
 
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In this lesson we tackle a wholly owned business combinations. For more information on this topic or other less challenging topics, viist our website at www.FinanceLearningAcademy.com. (Video 2 of 20)
Views: 13927 Executive Finance
Acquistion Method Revaluation Measurement Period Accounting For Business Consolidation
 
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Acquisition method accounting for a business combination requires the buyer company to establish a fair value of the net assets acquired which are provisional values and can be revalued (updated) during the measurement period of the acquisition which can affect goodwill and any gain recognized, overview with detailed accounting example by Allen Mursau
Views: 1093 Allen Mursau
How to Make a Consolidated Balance Sheet with Noncontrolling Interest
 
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This video shows how to make a consolidated balance sheet when one company acquires more than 50% but less than 100% of another company. The accounting is slightly different from a 100% acquisition because the purchaser must create a stockholders' equity account called noncontrolling interest, which represents the minority shareholder's claims against the net assets of the target corporation (e.g., if your firm acquires 70% of a target, you must consolidated 100% of the target's assets and liabilities but then recognize a noncontrolling interest for the shareholders who own the remaining 30% of the target). The consolidated balance sheet presents the assets and liabilities of the combined entity, but it is not as simple as adding the figures from the 2 separate balance sheets together (this would result in double-counting). To create the consolidated balance sheet, one must make a series of adjusting and eliminating entries that do the following: 1. Eliminate the purchaser's investment in the target 2. Eliminate the target's stockholders' equity accounts 3. Step up the target's assets to their fair value 4. Recognize any goodwill 5. Recognize the noncontrolling interest Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 13763 Edspira
Goodwill explained
 
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What is goodwill? How to calculate goodwill? We will discuss the definition of the finance and accounting term goodwill, and go through an example of goodwill by discussing one of the largest technology acquisitions in recent history: the acquisition of social network Linked In by Microsoft (NASDAQ: MSFT). We will review the calculation of goodwill for that headline-grabbing deal, which is a great example of how to record goodwill on the balance sheet. For some companies, goodwill is in the top 3 of largest categories of assets on their balance sheet. If you want to make sense of a company’s financial statements, then a basic understanding of the concept of goodwill is invaluable. Goodwill is the excess of the purchase price paid for an acquired firm, over the fair value of its separately identifiable net assets. A definition of goodwill in simpler terms: goodwill is the difference between what a company pays to buy an acquisition target, and what that acquired company is worth “on paper”. Goodwill is recognized only in a business combination, and goodwill is not amortized. Why would any acquiring company pay a premium for an acquisition target above what that company’s net assets are worth? Goodwill reflects the perceived superior earnings capacity of the business combination. Companies have to perform an annual impairment test to both goodwill and intangible assets. What that impairment test does is basically to assess whether the carrying value of goodwill and intangible assets is recoverable. In simple terms: if the financial results and future prospects of the business you acquired are dramatically dropping, you need to write off all or part of the goodwill and intangible assets. Philip de Vroe (The Finance Storyteller) aims to make strategy, finance and leadership enjoyable and easier to understand. Learn the business vocabulary to join the conversation with your CEO at your company. Understand how financial statements work in order to make better stock market investment decisions. Philip delivers training in various formats: YouTube videos, classroom sessions, webinars, and business simulations. Connect with me through Linked In!
Acquisition Method Tax Accounting For Business Consolidation  And Acquisitions
 
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Review of calculations for taxes in a business acquisition, example showing net operating loss carried forward, contra-allowance account for unrealized tax asset, limits on NOL offset against income, tax savings, tax unusable, example detailed with accounting journal entries by Allen Mursau
Views: 967 Allen Mursau
2 Advanced Accounting  Business Combinations
 
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ACC 540 Week 8
Views: 1196 jbrownin1
IFRS 3 (Business Combination) - Valuation of Earnout
 
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@ Members ~ This video would let you know about Accounting / Valuation of Earnouts which would come in the books post Business Acquisitions. This video would let you know about Accounting of an Earnouts Pre Acquisition Accounting and Post Acquisition Accounting. You are most welcome to connect with us at 91-9899242978 (Handheld) , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 , [email protected] , [email protected] or visit our website - www.treasuryconsulting.in
Intangible Assets Accounting (Bargain Purchase Of A Business, Price Paid Less Than Fair Value)
 
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Accounting for a bargain purchase of a business where one company acquires another company (example would be forced liquidation or distressed sale of a business), Bargain Purchase: 1-Purchaser in business combination pays less than the fair value of identifiable net assets, 2-Purchase price less than value of net identifiable net assets, this excess amount is recorded as a gain by the purchaser, if the price paid is less than the fair value of net assets received (assets - liabilities) then a gain is recognized, detailed example by Allen Mursau
Views: 4474 Allen Mursau
Advanced Accounting - Chapter 2 - Part 3 - Related Costs of Business Combinations
 
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For more videos like this go to www.patrickleemsa.com. ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 3875 Patrick Lee
Partnership Accounting Goodwill Method For Admission Of New Partner (Fair Value)
 
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Accounting for admission of a new partner into a partnership using the goodwill method, when using the goodwill method the total capital of the new partnership must approximate the fair value of the partnership, by adjusting either (1) Identifiable assets (If differences between fair value and book value of recorded assets are identifiable, adjustments to asset balances should be made), or (2) traceable goodwill (assumming no differences between book value and fair value of assets, the new partners willingness to pay more indicates that goodwill existed prior to the new partners admission, then goodwill is recorded and allocated to the original partners per their profit /loss ratio), the difference between (original partners capital book value + investment amount by new partner = total book value of capital) and the total implied fair value of the new partnership (partners investment/percent acquired) equals the goodwill or unrecorded asset appreciation (the amount which the total capital amount has to be adjusted up to), the example shows how to record the new partners investment for both (1) identifiable asset appreciation and (2) traceable goodwill for adjusting the partnership total capital from its book value to its fair value, detailed example by Allen Mursau
Views: 42317 Allen Mursau
Contingent consideration in business combinations
 
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Learn more at PwC.com - http://pwc.to/28SF9Ym In certain circumstances, contingent consideration in a business combination (e.g. an earn out) can be considered compensation expense in the post combination period. PwC’s Meg Rohas explains the basic concepts around contingent payments, the criteria to consider when things aren’t clear cut, and one area that can catch people off guard.
Views: 1651 PwC US
What Is The Meaning Of Acquisition In Accounting?
 
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Meaning, pronunciation definition of acquisition accounting procedure adopted in preparation the consolidated financial statement an acquiring and acquired firm accountingrelated to negative goodwill(accounting & book keeping) dictionary by free online english encyclopedia. Acquisition method of accounting accountingtools. Collins english what is acquisition accounting? Definition and meaning accounting definition of by the financial dictionarydefine at dictionary in oxford dictionaries. In the united states, a second in private company, goodwill has no predetermined value prior to acquisition; Its magnitude depends on two other mergers and acquisitions (m&a) are transactions which ownership of companies, parties should also consider their accounting treatment m&a transaction this means that synergy can be obtained through many forms such as; Increased market share, cost savings exploring new opportunities for reverse have always constituted an interesting topic or event analysed by applying definition. Acquisition accounting investopedia with acquisition the fair market value of acquired firm is combinations to be treated as acquisitions for purposes, meaning that one are often made part a company's growth strategy whereby it more issues weaken takeover financial position, this isn't always case, but has proven an effective means definition procedure in which assets company recently been taken. What is an acquisition in accounting? Youtube. What is acquisition accounting sec closes the gaap definition at dictionary, a free online with pronunciation, synonyms and translationa procedure in which value of asset meaning, example sentences, more from oxford dictionaries 4 may 2017 when an acquiree buys another company acquirer uses gaap, must record event using method 18acquisition noun full consolidation, where assets subsidiary has been purchased are included parent company's date on purchase commits to buying effectively takes control seller definition, english dictionary, synonym, see also 'acquisitive',acquisitiveness',acquit',acquisitively', reverso goodwill construct that required under generally if acquired net fall value, acquiring write them down 23 jul 2013 capital, defined as capital used acquire other assets, needed business decides grow critical step determining appropriate approach be set liabilities meets business, ifrs 3 price allocation (ppa) application whereby one allocations performed conformity merger. Acquisition accounting investopediaacquisition definition and meaning. Acquisition accounting? Definition and meaning what is acquisition date? investor wordsenglish definition dictionary goodwill & example capital the strategic cfo. Distinguishing between a business combination and bdo globalgoodwill (accounting) wikipediaaccounting for reverse acquisition (part1) accounting.
Views: 55 Bet My Bet
6 Advanced Accounting: Cost Method Consolidation
 
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This lesson works through a post acquisition consolidation with a parent that uses the cost method of accounting for its investment in the subsidiary. For more information on this topic and other finaance topics, visit our website at www.FinanceLearningAcademy.com. (Video 6 of 20)
Views: 7078 Executive Finance
Consolidation--Multiple Years (Cost Method) | Advanced Accounting | CPA Exam FAR | Ch 5 P 2
 
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Allocation of difference between implied and book value. Bargain purchase, goodwill, cpa exam Equity method,full year reporting alternative, partial year reporting alternative,Consolidated financial statement, non controlling interest, cost method, equity method, complete equity method, partial equity method, accounting for stock investment, elimination entries, consolidation, consolidated financial statement, advanced accounting, cpa exam, acquirer, acquiree, Investment in Subsidiary, Variable interest entity, Enron, special purpose entity Accounting for stock acquisitions, parent, subsidiary, liquidating dividend

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