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Tác giả CN	Amir Amel-Zadeh,
Nhan đề	Historical perspectives on accounting for M&A / Amir Amel-Zadeh, Geoff Meeks & J. Gay. Meeks
Mô tả vật lý	p501-p524
Tóm tắt	This paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates the quantitative impact of alternative accounting regimes on financial statements. It asks whether the resulting numbers make any difference to decisions and behaviour. It charts the rising scale of M&A expenditures which have accompanied the different accounting regimes. And it suggests that a number of historical developments have intensified the challenges posed by accounting for M&A – developments in firms’ investment choice between M&A or new tangibles, in the role of intangibles, in means of payment for M&A, in stock market price movements, in the synergies created by M&A, and in ‘creative accounting’
Thuật ngữ chủ đề	Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề	Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do	Intangibles.
Từ khóa tự do	M&A financing.
Từ khóa tự do	M&A accounting.
Từ khóa tự do	Creative accounting.
Tác giả(bs) CN	Meeks, J. Gay.
Tác giả(bs) CN	Meeks,Geoff.
Nguồn trích	Acounting and business research- 2016, Vol46, N.5


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041	0\|aeng
100	1\|aAmir Amel-Zadeh,
245	10\|aHistorical perspectives on accounting for M&A /\|cAmir Amel-Zadeh, Geoff Meeks & J. Gay. Meeks
300	\|ap501-p524
362	0\|aVol 46 (August 2016)
520	\|aThis paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates the quantitative impact of alternative accounting regimes on financial statements. It asks whether the resulting numbers make any difference to decisions and behaviour. It charts the rising scale of M&A expenditures which have accompanied the different accounting regimes. And it suggests that a number of historical developments have intensified the challenges posed by accounting for M&A – developments in firms’ investment choice between M&A or new tangibles, in the role of intangibles, in means of payment for M&A, in stock market price movements, in the synergies created by M&A, and in ‘creative accounting’
650	17\|aKế toán\|xNghiên cứu\|2TV ĐHHN
650	17\|aTài chính\|xNghiên cứu\|2TV ĐHHN
653	\|aIntangibles.
653	\|aM&A financing.
653	0\|aM&A accounting.
653	0 \|aCreative accounting.
700	1\|aMeeks, J. Gay.
700	1\|aMeeks,Geoff.
773	0\|tAcounting and business research\|g2016, Vol46, N.5
890	\|a0\|b0\|c0\|d0

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