acquisition accounting — A method of accounting whereby the buyer includes the acquired identifiable assets and liabilities in its balance sheet at their fair value at the date of acquisition; profits (or losses) generated by the acquired business are profit and loss… … Law dictionary
acquisition accounting — noun An accounting procedure in which a company s assets are changed from the book value to the fair market value following a takeover • • • Main Entry: ↑acquire … Useful english dictionary
acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… … Accounting dictionary
acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… … Big dictionary of business and management
acquisition accounting — noun a procedure in accounting in which the value of the assets of a company is changed from book to fair market level after a takeover … English new terms dictionary
Acquisition Accounting — ⇡ Purchase Methode … Lexikon der Economics
acquisition accounting — /ˌækwɪ zɪʃ(ə)n əˌkaυntɪŋ/ noun a full consolidation, where the assets of a subsidiary company which has been purchased are included in the parent company’s balance sheet, and the premium paid for the goodwill is written off against the year’s… … Dictionary of banking and finance
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… … Wikipedia
acquisition cost — Refers to the price (including the closing costs) to purchase another company or property. Bloomberg Financial Dictionary In the context of investments, refers to price plus brokerage commissions, of a security, or the sales charge applied to… … Financial and business terms
