Financial Accounting An Introduction- Evan Vitale

Every Business persons wants to maintain his reputation amongst the market and also wants to expand in the economic level. For this purpose, Evan Vitale ensures best practices to be followed for a better marketing strength and for explosion of new opportunities that may help to lead your business at global level.

Check out this video on an introduction to financial accounting by Evan Vitale:

 

2015 Venture Capital & Private Equity Country Attractiveness Index

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Knowing when to invest and where are sometimes difficult. You have to assess which countries offer the most promising markets and which ones have the biggest entrepreneurial support. The place where you choose to invest your money has to have a strong incentive or reason to invest with protection and venture support.

The 2015 Venture Capital and Private Equity (VC/PE) Country Attractiveness Index recently released a running list from best to unfavorable countries to place investments. Of the 120 countries analyzed, the United States, the United Kingdom, Canada, Singapore, and Japan ranked at the very top. Conclusions were made based on thousands of data points and each country’s overall attractiveness to VC/PE investors. This index is not only important to investors, but regulators who can use the information provided to set new policies or revise old ones to help create a more desirable package for investors.

In addition to well established “green light” markets, private equity investors have the ability to keep an eye on emerging markets with acceptable risk to reward ratios. Current emerging markets are Mexico, Indonesia, the Philippines, Nigeria, Turkey, and South Africa. Countries like China, Russia, India, and Brazil have been in the ranks for a while now, with China leading the way as most attractive. Although investors can sometimes jump the gun, or present themselves as overly enthusiastic for emerging markets, investing in them is the only way to jump start the process and potentially reap the extraordinary reward of being an early adapter.

As for the 2015 ranking, here are the top 10 attractive investment locations:

  1. United States
  2. United Kingdom
  3. Canada
  4. Singapore
  5. Japan
  6. Hong Kong
  7. Germany
  8. Australia
  9. New Zealand
  10. Switzerland

And here are the 10 lowest ranking locations:

  1. Burkina Faso
  2. Mali
  3. Venezuela
  4. Benin
  5. Lesotho
  6. Syria
  7. Mauritania
  8. Chad
  9. Angola
  10. Burundi

For more information, be sure to check out the 2015 index here: The Venture Capital & Private Equity Country Attractiveness Index

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Private Equity on the Rise

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After the global financial crisis the most important lesson learnt by the business world was – Expect the Unexpected. In a post global financial meltdown environment many private equity firms today are operating within limits and under ever increasing uncertainty.

Keeping in view this scenario how do businesses balance buy and sell side opportunities and more importantly how do they expand into new markets and diversify into new revenue channels when now more than ever the focal point of all business is keeping a check on their existing portfolio’s while at the same time meeting up the to the challenge of new regulatory frameworks and risk management techniques.

It is important for businesses to gain a perspective, even though after the market turmoil faced and the industry left reeling, many groups are now coming forward and looking into deals and opportunities.

In the light of macro-economic uncertainties it is important to point out that private equity companies similar to that of other industrial giants are just as much exposed. Within this frame it is also important to consider the issue and impacts of sovereign debt within the US and European Union which is just coming up to the horizon.

However in the light of the above issues it is still seen that private equity is able to demonstrate a certain level of resilience and nimbleness with an ability to withstand shocks. Keeping this in mind, it is no surprise that most private equity investors have been able to come out of the recession with a renewed sense of aggression and focus on organic revenue growth. The key however to this is applying and taking up more entrepreneurial experts and mindsets from the market and adding them onto your portfolio.

We will for sure see private equity on the rise again as they take the helm as companies who are able to demonstrate an active ownership skill, this is evident from examples which can be taken from North America and Europe on how private equity creates value. This inevitably has an effect and enables them to create more stronger and profitable businesses.

Coming back to point of expanding, it is seen that institutional investors are now taking an active part in Latin America’s growth and that of Brazil in particular. As a result a surge has been noted in their keenness on expanding private equity programs in this region.

On the other hand Risk, Regulation and Compliance also play an important role. This is especially when considering market volatility and pricing pressures – these are tools which are usually in play to create competition and opportunities. Businesses on the whole need to develop strategies in order to provide a balance between risk and opportunity.

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FASB Clarifies Guidance for Pushdown Accounting

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The Financial Accounting Standards Board has published a new rule that seeks to clarify whether and at what threshold an acquired business or nonprofit organization can apply the pushdown accounting method.

Under the new rule, an acquired entity may choose to apply pushdown accounting in the reporting period in which the “change-in-control event” occurs.

“An acquired entity should determine whether to elect to apply pushdown accounting for each individual change-in-control event in which an acquirer obtains control of the acquired entity,” the rule states. “If pushdown accounting is not applied in the reporting period in which the change-in-control event occurs, an acquired entity will have the option to elect to apply pushdown accounting in a subsequent reporting period to the acquired entity’s most recent change-in-control event.”

When a company is acquired, pushdown accounting allows the acquired entity to use the acquirer’s basis of accounting to reflect the purchase costs of the acquirer in its financial statements rather than its historical costs.

The rule also requires companies that use pushdown accounting to “disclose information in the current reporting period that enables users of financial statements to evaluate the effect of pushdown accounting.”

FASB noted that current GAAP “offers limited guidance for determining whether and at what threshold pushdown accounting should be established in an acquired entity’s separate financial statements” and in the absence of that guidance, companies, including some not registered with the U.S. Securities and Exchange Commission, have been turning to the SEC staff guidance on pushdown accounting.

The new rule, FASB said, provides guidance for all companies, registered with the SEC or not, and is consistent with the SEC’s threshold for change-in-control events, reducing “the complexity that some stakeholders said exists under the current pushdown accounting practices.”

For its part, the SEC rescinded portions of its interpretive guidance for pushdown accounting, bringing its guidance into conformity with the new FASB standard.

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