Crunch The Numbers - Advanced Accounting

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.

US$20.99

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

Taxes

  • Taxes
  • 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

Complex Debt

  • Discounted bonds and PIK notes
  • Convertible debt
  • Leases
  • Summary
  • Making apples into oranges

Pensions

  • Introduction
  • 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

  • Introduction
  • 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
  • IFRS

Financial Instruments

  • Introduction
  • Fair value through the income statement (FV)
  • Available-for-sale (AFS)
  • Amortized cost accounting

Hedge Accounting

  • Introduction
  • Hedging rules
  • Fair value hedge
  • Cash flow hedge
  • Net investment hedge

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