A lightweight A5-sized hardcopy book, describing advanced accounting, working examples and practical application. This book has 88 pages. We do not charge tax on this product.
This book includes:
Consolidation and Non-Controlling Interests
- What is a group?
- Consolidated or group accounts
- Noncontrolling shareholders
- Some more detailed issues
Equity Method Investments
- What is an equity method investment or associate?
- Equity method accounting
- GAAP numbers versus tax numbers?
- Deferred taxes assets and liabilities
- Tax losses
- Taxes and deals
Earnings Per Share
- Two types of earnings per share
- Basic earnings per share
- Diluted earnings per share
- Discounted bonds and PIK notes
- Convertible debt
- Making apples into oranges
- How plans are funded!
- Defined contribution (money purchase) plans
- Defined benefit (final salary) plans
- The PBO calculation!
- The plan assets calculation!
- So how does accounting for all this work?
Stock Awards Accounting
- The fundamental logic behind the accounting
- Some jargon to start off
- How stock award expensing actually works!
- Dealing with the tax impact in the financials
- US GAAP
- Fair value through the income statement (FV)
- Available-for-sale (AFS)
- Amortized cost accounting
- Hedging rules
- Fair value hedge
- Cash flow hedge
- Net investment hedge