By James Morris, James Morris

ISBN-10: 0071429697

ISBN-13: 9780071429696

ISBN-10: 0071442960

ISBN-13: 9780071442961

As each one new accounting query or scandal hits Wall road, funding execs too usually locate themselves asking, “What happened?” Accounting for M&A, fairness, and credits Analysts solutions the most typical accounting questions, all in an easy-to-follow layout designed to supply funding pros with real-world, hands-on wisdom of key accounting remedies, types, and practices. Written through famous M&A professional James E. Morris, this flexible accounting table reference bridges the distance among what's taught in company college and what's wanted within the actual international.

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Additional info for Accounting for M&A, Equity, and Credit Analysts

Sample text

In each subsequent period, Parent Company recognizes an amount equal to Outsiders' proportionate share of Subsidiary Company's Net income as a reduction to the consolidated income statement earnings, as Minority interests in earnings, which corrects the overstatement of the consolidated earnings. In the last step, Parent Company increases the balance sheet Minority interests account by the amount of the Minority interests in earnings, accounting for the increase in Outsiders' portion of Subsidiary's Owner's equity.

13 A subsidiary should be excluded from consolidation when: (a) control is intended to be temporary ... ; or (b) it operates under severe long-term restrictions which significantly impair its ability to transfer funds to the parent. 17 Equity Method of Consolidation might indicate an ability to exercise significant influence provide adequate guidance on accounting for investments of less than 20 percent. s SEC STAFF VIEWS CONCERNING THE EQUITY METHOD The SEC tends to favor the use of the equity method over the cost method.

Minority Interests 35 Parent Company's Purchase of an Existing Minority Interest In the second instance, Parent Company "buys in" some or all of Outsider's interest in Subsidiary Company. 3 Often when firms purchase or ''buy in" minority interests in their consolidated subsidiaries, the transaction occurs at a significant premium over the recorded value. 2-8. Elimination of a Minority Interest by Parent Company's Purchase of Outstanding Subsidiary Shares EXAMPLE Following the fact pattern of Example 2-1, Parent Company initially acquires 75 percent of the common stock of Subsidiary Company for cash of 75 and records minority interests of 25 on 31-Dec-20XO.

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Accounting for M&A, Equity, and Credit Analysts by James Morris, James Morris


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