If the amount paid for a company is greater than fair market value, the difference is reflected as goodwill. Because goodwill must be written-off against future earnings, this makes the pooling-of-interests method preferable.
Investment dictionary. Academic. 2012.
purchase acquisition — /ˌpɜ:tʃɪs ˌækwɪ zɪʃ(ə)n/ noun same as acquisition accounting … Dictionary of banking and finance
acquisition — ac·qui·si·tion /ˌa kwə zi shən/ n 1: the act or action of acquiring; specif: the obtaining of controlling interest in a company compare merger, takeover 2: a thing gained or acquired … Law dictionary
Purchase — Pur chase (?; 48), n. [OE. purchds, F. pourchas eager pursuit. See {Purchase}, v. t.] 1. The act of seeking, getting, or obtaining anything. [Obs.] [1913 Webster] I ll . . . get meat to have thee, Or lose my life in the purchase. Beau. & Fl.… … The Collaborative International Dictionary of English
Purchase criminal — Purchase Pur chase (?; 48), n. [OE. purchds, F. pourchas eager pursuit. See {Purchase}, v. t.] 1. The act of seeking, getting, or obtaining anything. [Obs.] [1913 Webster] I ll . . . get meat to have thee, Or lose my life in the purchase. Beau. & … The Collaborative International Dictionary of English
Purchase money — Purchase Pur chase (?; 48), n. [OE. purchds, F. pourchas eager pursuit. See {Purchase}, v. t.] 1. The act of seeking, getting, or obtaining anything. [Obs.] [1913 Webster] I ll . . . get meat to have thee, Or lose my life in the purchase. Beau. & … The Collaborative International Dictionary of English
Acquisition Initiation (ISPL) — Acquisition initiation is the first process within the Information Services Procurement Library and is executed by the customer organization, intending to procure Information Services.Two main activities lie within this process: the making of the … Wikipedia
ACQUISITION — (Heb. קִנְיָן; kinyan) the act whereby a person voluntarily obtains legal rights. In Jewish law almost all kinds of rights, whether proprietary (jus in rem) or contractual (jus in personam; see obligations ), can be voluntarily acquired only by… … Encyclopedia of Judaism
Purchase (disambiguation) — Purchase may refer to:*Names of persons **Zac Purchase, a British rower. *Names of places **SUNY Purchase, a public college in the State University of New York system **Purchase, New York, USA*Territorial purchases in history **Gadsden Purchase,… … Wikipedia
Acquisition — Ac qui*si tion, n. [L. acquisitio, fr. acquirere: cf. F. acquisition. See {Acquire}.] 1. The act or process of acquiring. [1913 Webster] The acquisition or loss of a province. Macaulay. [1913 Webster] 2. Specifically: (Business, Finance) The… … The Collaborative International Dictionary of English
acquisition agreement — Also known as the sale and purchase agreement or share/asset purchase agreement. It contains the terms of the deal – price, payment, warranties (warranty), indemnities (indemnity), restrictive covenants (restrictive covenant) and the conditions… … Law dictionary
