Business & Economics

Accounting for M&A, Credit, & Equity Analysts

Accounting for M&A, Credit, & Equity Analysts

Author: James Morris

Publisher: McGraw-Hill Education

ISBN: 0071429697

Category: Business & Economics

Page: 272

View: 702

As each new accounting question or scandal hits Wall Street, investment professionals too often find themselves asking, “What happened?” Accounting for M&A, Equity, and Credit Analysts answers the most common accounting questions, all in an easy-to-follow format designed to provide investment professionals with real-world, hands-on knowledge of key accounting treatments, models, and practices. Written by well-known M&A expert James E. Morris, this versatile accounting desk reference bridges the gap between what is taught in business school and what is needed in the real world.
Business & Economics

Certified Credit Research Analyst (CCRA) Level 2

Certified Credit Research Analyst (CCRA) Level 2

Author: Aditya Gadge

Publisher: AIWMI

ISBN: 9789350713815

Category: Business & Economics

Page: 429

View: 834

The Certified Credit Research Analyst (CCRATM) is a comprehensive global education program designed to give an expert level understanding of credit markets to fresh graduates and experienced professionals. It integrates the fundamentals of financial analysis, credit analysis, rating methodologies, credit strategy and structuring. It offers the tools a candidate needs to occupy key positions in the world of finance, private banking, credit ratings and fixed income domain
Business & Economics

Accounting for Derivatives

Accounting for Derivatives

Author: Juan Ramirez

Publisher: John Wiley & Sons

ISBN: 9781118817971

Category: Business & Economics

Page: 792

View: 417

The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.
Business & Economics

Certified Credit Research Analyst (CCRA) Level 1

Certified Credit Research Analyst (CCRA) Level 1

Author: Aditya Gadge

Publisher: AIWMI

ISBN: 9789350713334

Category: Business & Economics

Page: 335

View: 786

The Certified Credit Research Analyst (CCRATM) is a comprehensive global education program designed to give an expert level understanding of credit markets to fresh graduates and experienced professionals. It integrates the fundamentals of financial analysis, credit analysis, rating methodologies, credit strategy and structuring. It offers the tools a candidate needs to occupy key positions in the world of finance, private banking, credit ratings and fixed income domain
Business & Economics

Guide to Financial Reporting and Analysis

Guide to Financial Reporting and Analysis

Author: Eugene E. Comiskey

Publisher: John Wiley & Sons

ISBN: 0471354252

Category: Business & Economics

Page: 624

View: 769

Due to the intricacies of contemporary business transactions, the numerous standards issued by the FASB, and the varied accounting and disclosure practices and terminology employed by reporting firms, financial statements and related disclosures have become very complex. This guide aims to explain the jargon and demonstrate the general accounting practices. The authors have produced a definitive guide for financial-statements, enabling readers to navigate the maze of modern-day financial reports and enhance their ability to use financial statements effectively in formulating decisions.
Business & Economics

Opening Credit

Opening Credit

Author: Justin McGowan

Publisher: Harriman House Limited

ISBN: 9780857194688

Category: Business & Economics

Page: 248

View: 444

As a result of prevailing monetary conditions since the global financial crisis, the world has witnessed unprecedented growth in global corporate credit markets. Yet, despite the trillions of dollars put to work in the debt capital markets, corporate credit is still an unfamiliar concept to most investors compared to other asset classes, such as equities and commodities. Every red-top newspaper and 24-hour news service is happy to report the latest twitch in the Dow, FTSE or Stoxx indices but momentous moves in the iBoxx or iTraxx go unmentioned. And whereas many a talking head is happy to pose as an equity analyst, few feel comfortable venturing into the arcana of credit. Yet the corporate credit market, as the authors of this new book show, is both materially larger than its equity peer and has shown more attractive risk/reward characteristics over the last 90-odd years. In Opening Credit, career credit professionals, Justin McGowan and Duncan Sankey, aim to redress this by drawing on their more than 50 years' collective experience in the field to elucidate a practitioner’s approach to corporate credit investment. Whilst explaining the basics of traditional credit analysis and affirming its value, McGowan and Sankey also caution against its shortcomings. They demonstrate the need both to penetrate the veil of accounting to get to the economic reality behind the annuals and interim numbers and to analyse the individuals that drive them - the key executives and board members. They employ a range of cogent and easy-to-follow case studies to illustrate the value of their executive- and governance-led approach, which places management front and centre in understanding corporate credit. Opening Credit will appeal to all those seeking a better understanding of corporate credit, including analysts looking to develop their skills, fund managers (especially those with an eye to SRI), bankers, IFAs, financial journalists, academics and students of finance.
Administrative law

Code of Federal Regulations

Code of Federal Regulations

Author:

Publisher:

ISBN: OSU:32437122087717

Category: Administrative law

Page:

View: 462

Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
Business & Economics

Who Needs to Open the Capital Account

Who Needs to Open the Capital Account

Author: Olivier Jeanne

Publisher: Peterson Institute

ISBN: 9780881326482

Category: Business & Economics

Page: 147

View: 298

Most countries emerged from the Second World War with capital accounts that were closed to the rest of the world. Since then, a process of capital account opening has occurred, with the result that all developed and many emerging-market countries now have capital accounts that are both de facto and de jure open, while many developing countries also have de facto openness. This study examines this in part by considering some of the first lessons from the current global financial crisis. This crisis may change the terms of the debate on capital account liberalization in a deeper and more lasting way than any of the crises of the past two decades because it may mark a reversal in the secular trend of financial liberalization at the core of the international financial system. The current crisis also raises new questions about the appropriate policy responses to boom-bust dynamics in domestic credit and in international credit flows. Intellectual consistency is needed between the domestic and international dimensions of financial regulation and the policies aimed at dealing with boom-bust dynamics in domestic and international credit.
Accounting

Committee Reports - American Accounting Association

Committee Reports - American Accounting Association

Author: American Accounting Association

Publisher:

ISBN: UOM:39076005143503

Category: Accounting

Page:

View: 645

Business & Economics

Accountants' Handbook, Financial Accounting and General Topics

Accountants' Handbook, Financial Accounting and General Topics

Author: D. R. Carmichael

Publisher: John Wiley & Sons

ISBN: 9781118171820

Category: Business & Economics

Page: 944

View: 385

This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
Business & Economics

EBOOK: Financial Statement Analysis

EBOOK: Financial Statement Analysis

Author: SUBRAMANYAM

Publisher: McGraw Hill

ISBN: 9781526864994

Category: Business & Economics

Page:

View: 112

EBOOK: Financial Statement Analysis
Business & Economics

The Routledge Companion to Behavioural Accounting Research

The Routledge Companion to Behavioural Accounting Research

Author: Theresa Libby

Publisher: Routledge

ISBN: 9781317487999

Category: Business & Economics

Page: 520

View: 212

Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.