This comprehensive book provides an up-to-date and accessible overview of the relevant law and key issues surrounding company voluntary arrangements (CVAs). Andrew Keay and Peter Walton discuss the historical background as well as the procedural and legal requirements of CVAs.Keay and Walton outline how CVAs can enable an insolvent company to come to terms with its situation and agree a way forward with its creditors. With a focus on the law in England and Wales, they assess the re...

Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis.The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognitio...

An Executive's Guide for Moving from US GAAP to IFRS reviews different issues relating to the possibility that the Securities and Exchange Commission (SEC) may eventually mandate the use of International Financial Reporting Standards (IFRS) for use by listed companies and delegate to the International Accounting Standards Board (IASB) the task of providing accounting standards for the United States.The first chapter reviews the international movement to co...

When Blackpool Tower was being built, many people said it would be a failure. Originally estimated at £150,000, it ended up costing twice that much and John Bickerstaffe nearly went bust building this unique attraction. But he was right. Once the Tower was open, his company made a profit every year that it existed as an independent public entity. Not only was the Tower profitable, but it fuelled the Tower Company as Bickerstaffe built it into the dominant entertainment group in Blackpool. ...

Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting.Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it:examines the use of fair value in internati...

Contemporary Australian Corporate Law is a highly-regarded introduction to corporate law in Australia that provides an authoritative, contextual and critical analysis of the law governing Australian corporations and financial markets. It explores the rules, principles, doctrines and policies that constitute corporate law in Australia within their legal, social, economic and political contexts. Clearly and precisely written, this edition has been thoroughly updated and refined to reflect cu...

This concise and informative guide to the financial statements of companies has been thoroughly revised and updated for this new edition.The language of accounting and finance is presented in a clear and accessible manner. No previous knowledge of accountancy is assumed and the emphasis is on analysis and interpretation rather than accounting techniques. Referring throughout to the financial statements of actual companies, Professor Parker shows not only how to read a balance sheet...

Britain's rail privatisation was one of the greatest political failures of recent history. A well-functioning industry was torn apart to satisfy political dogma and privatised in a way that not only compromised safety and wrecked performance but also resulted in financial melt-down.In this acclaimed book, an update to his earlier work Broken Rails, Christian Wolmar reveals the causes of the collapse of the railway system, following the Hatfield accident, barely five years after Joh...

Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-...

The most trusted M&A guidebook available--updated for today's extreme-risk world of business.Major financial scandals, geopolitical upheaval, technological advances, rapid globalization . . . The world--and the way business is done--has changed drastically in the 10 short years since the original publication of this book. As a result, the already tedious M&A process has become exponentially more complex.The most trusted guidebook of its kind, The Art of M&A Due Dilige...

Providing a clear and comprehensive exposition of takeover law in the UK, this book analyses the principles behind the Takeover Code, explaining the origin, effect, and operation of the rules and regulation with reference to practice and theory. Set in an economic context, the book includes coverage of the jurisprudence of the Takeover Panel, and offers an in-depth understanding of takeover regulation while also providing a degree of context and background to make sense of the regulation. ...

As the volume of transactions in European financial markets continues to grow, the use of financial collateral, be it in the form of cash, shares, bonds or credit claims, has become a critical tool in supporting and managing risk in financial transactions.This book is the first of its kind to offer a systematic examination of the whole law relating to financial collateral. It does so in two parts. First, it explains the law created by the Financial Collateral Arrangements (No 2) Re...