高级财务会计知识点一览
2016-11-19 00:39:47 12 举报AI智能生成
CHAPTER ONE
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CHAPTER 1
BUSINESS COMBINATIONS
Horizontal intergration
Vertical intergration
Congmeration
REASONS FOR COMBINATIONS
cost advantege
lower risk
fewer operating delays
avoidance of takeovers
acquisition of intangible assets
...
ANTI-TRUST CONSIDERATIONS
federal antitrust laws
state's statutory takeover regulations
LEGAL FORM OF BUSINESS COMBINATIONS
aquisitions
merger
consolidation
ACCOUNTING CONCEPTS OF BUSINESS COMBINATIONS
A business combination is a transaction or other event in which an acquirer obtains control of one or more businesses.
subsidiary
BASIC ELEMENTS
accounts receivable(+A)
accounts receivable(-A)
assets(A)
liabilities(L)
stockholders' equity(SE)
revenues(R)
expenses(E)
gains(Ga)
losses(Lo)
ACQUISITION METHOD
direct cost
investment cost
fair values
contractual contingencies
noncontractual contingencies
identifiable assets
intangible assets
goodwill
bargain purchase
DISCLOSURE REQUIREMENTS
disclosure purpose
material acquisitions
THE SARBANES-OXLEY ACT OF 2002
PCAOB
SEC
pre-tax income
managements statement
traditional independent auditor's report
fairly presented
audit committee
relates parties
IMPAIRMENT LOSSES
AMORTIZE
NONAMORTIZE
GAAP
FASB
IASB
IASC
IFRS
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