Secretary of State's sixth report including accounts for year ended 31 March 2009 under section 11 (1) of the Northern Ireland (Monitoring Commission etc) Act 2003
It is now a well-know fact that mergers and acquisitions activity comes in waves. The most recent wave, the 5th takeover wave of the 1990s, was characterized by an unprecedented number of corporate restructurings in terms of mergers and acquisitions (M&As), public-to-private transactions, spin-offs and divestitures, and leveraged recapitalizations. Following the collapse of the stock market in March 2000, M&A activity slumped dramatically, but this pause ended in the second half of 2004 when takeover deals occurred again quite frequently. Indeed, some observers wonder whether the 6th takeover wave has started. The takeover wave in the 1990s was particularly remarkable in terms of size and geographical dispersion. For the first time, Continental European firms were as eager to participate as their US and UK counterparts, and M&A activity in Europe hit levels similar to those experienced in the US. Due to its financial impact and the unprecedented activity in Continental Europe, the 5th takeover wave of the 1990s and recent takeover activity (in biotech, utilities, pharmaceuticals) have triggered a great deal of interesting academic research. This volume brings together a selection of insightful papers. An impressive group of international authors address the following themes: takeover regulation; the cyclical pattern of the M&A markets and probable causes and effects; methods to determine the performance of success of M&A actions; cross border deals; means of payment and its effects; studies of hostile bids; high leverage takeovers and delistings.*A selection of the best and latest quantitative research on M&A activity worldwide*Impressive collection of international authors*Provides important insights and implications for practitioners
Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler's Book-Keeping and Accounts, this updated edition contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies. This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.
The examiner-reviewed F7 Practice and Revision Kit provides invaluable guidance on how to approach the exam, contains past ACCA exam questions for you to try and covers all areas of the F7 syllabus in the same order as the Study Text. The detailed solutions and marking schemes show you how the examiner awards marks.
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. P2 is a very challenging paper which builds on the knowledge and skills acquired at earlier levels in the preparation and analysis of financial reports for single entities and groups. It takes these areas to a higher level, putting into context the role of the accountant as a professional steward and adviser, who is responsible to the stakeholders of an organisation.It has five main sections: 1. Regulatory and ethical framework and current issues 2. Reporting the financial performance of entities 3. Group financial statements 4. Specialised entities 5. Analysis of the financial performance of entitiesThe main new topics introduced at this level relate to group accounts, but other topics are tested with a different emphasis and in more depth than at the Fundamentals Level.We provide material for both International and UK streams. International is now the ACCA main stream.The study text has been reviewed by the examiner and takes account of his advice on approaching the paper. Ethics, which have an impact on all aspects of financial reporting, are introduced at an early stage in the text, as is corporate social responsibility, so that students do not neglect these topics when covering the numerical areas. Accounting standards come next, combining revision with extension into more advanced areas. After a brief revision of basic groups, the more advanced consolidation topics are covered. Current issues are covered throughout the text within the appropriate topics, and also summarised in a final chapter. The question bank contains practice at the case study-style question you will encounter in the real exam.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.
BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our DipIFR Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the up-to-date material you need for exam success.
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. F7 is a demanding paper covering all the fundamentals of financial reporting. It has five main sections: 1. The conceptual framework of accounting 2. The regulatory framework 3. Preparation of financial statements which conform with IFRS 4. Preparation of consolidated financial statements 5. Analysis and interpretation of financial statementsF7 builds on knowledge from F3, or old paper 1.1. New topics introduced at this level are consolidated financial statements, construction contracts, financial instruments and leases.International is now the ACCA main stream. We also provide materials for the F7 UK variant.The most important factor in passing F7 will be lots of targeted question practice. The questions in our kit cover all areas of the F7 syllabus. The questions are laid out in sections which match the text chapters. All sections have past exam questions and some also have preparation questions which ease you into the topic. This helps you to organise your revision. You can review the text chapter, and then do the kit questions on that chapter. Our solutions are detailed and also give you advice on how to approach the question and how to get the easy marks.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Covering all the accounting issues and reporting standards (IAS, IFRS) that an accounting student needs to know, this text provides a fresh, decision-usefulness approach that will enhance students' interpretative skills and take their understanding to the next level.
This publication provides examples of sets of accounts for the year ended 31 December 2011. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on: Agricultural assets IFRSs 10 and 11 IFRS 13 and Current and forthcoming requirements.