THE IMPACT OF FINANCIAL REGULATIONS ON MERGERS & ACQUISITION OF BUSINESSES. Presented By Kofi Frimpong-Aninakwa To Dr Jeffrey Glover California Intercontinental University September, 2014 Abstract In the current global economy, corporations do businesses within their domiciled countries or have become transnational and have to perform at a multinational level. In order to achieve such expansion, corporations acquire other companies or merge
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Case: General Mills a) General Mills is an American food manufacturer that does business in the US, Europe, Latin America and Asia. Its primary line of business ready-to-eat food products both for retail and wholesale purposes. b) Common financial statements include the balance sheet, income statement, the statement of cash flows, and the statement of shareholders equity. General Mills renames them as consolidated balance sheet, consolidated income statement, consolidated statement
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* Legal form of the separate vehicle * Terms of the contractual arrangement * When relevant, other facts and circumstances Guidelines: * No separate vehicle=> JO * The contractual arrangement often describes the nature of the activities that are the subject of the arrangement and how the parties intend to undertake those activities together. For
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In his novel The Prince, Niccolo Machiavelli renders an analysis, almost a guidance, on the science of political power; How to acquire and maintain it. Throughout the book, Machiavelli depicts his ideologies of human nature and morality through his descriptions of different principalities, and different armies that those of which each have certain ways of being handled. His writing expresses a rather negative yet realistic view of humanity. He believes that as a ruler, it is better to be feared than
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| Amcor Limited | 22743 Business Valuation and Financial Analysis | | | | | group assignment 2 | Muhammad Farhan | 11340041 | Zahid Mahmood | 11473485 | Table of Contents Executive Summary 3 Accounting Analysis 3 1. Accounting Policies and Standards 3 Revenue Recognition (AASB 118): 3 Property, Plant & Equipment (PPE) (AASB 116): 3 Intangible Assets (AASB 3, AASB 138): 4 Borrowing Costs (AASB 123): 4 2. Flexibility in Selecting the Key Accounting Policies
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Prepared by Emma Holmes The nature of a business combination IFRS 3 defines a business combination as ‘the bringing together of separate entities or businesses into one reporting entity’. A ‘business’ is not just a group of assets, rather, it is an entity able to produce output. Three general forms of business combination are as follows (assuming the existence of 2 companies – A Ltd and B Ltd): Accounting for a business combination: basic principles IFRS 3 prescribes the purchase method in
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Abstract Business combination is an accounting theory bringing together separate entities or businesses as if it is one operating entity. The theory behind business combination is that the acquiring entity has control of one or more businesses, whilst those entities still retained their normal operation and report its financial information as a reporting unit. The objective of the accounting standard is to specify the financial reporting by an entity when it undertakes a business combination
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1. Facebook's business is to build useful and engaging products that enable people to connect and share through mobile devices and personal computers and make the world more open and connected. Facebook generates the substantial majority of their revenue from selling advertising placements to marketers and help them achieve their business objectives, such as online sales, in-store sales, or awareness of their brand. 2. Public companies are required to file various reports with the SEC. The first
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itself be regarded as business in nature. Other relevant factors will also contribute hand in hand together, in determining the badges of trade. This includes circumstances responsible for realisation, period of ownership and etc. 2)Acquisition method Inheritance Vs Acquisition. Acquisition with Goodwill Vs Acquisition with Negative Goodwill. 3)Income earning asset Vs income earning process Disposal of capital item can be viewed more towards capital in nature, whereas earning derived from the
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the business enterprise. Intangible assets can be further categorized as either 1. Identifiable, or 2. Unidentifiable (i.e., goodwill). Identifiable intangibles include patents, copyrights, brand names, customer lists, trade names, and other specific rights that typically can be conveyed by an owner without necessarily also transferring related physical assets. Goodwill, on the other hand, cannot be meaningfully transferred to a new owner without also selling the other assets and/or the operations
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