acquisition accounting


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 earnings

Dictionary of banking and finance. 2015.

Look at other dictionaries:

  • 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 — A set of formal guidelines describing how assets, liabilities, noncontrolling interest and goodwill of a target company must be reported by a purchasing company on its Consolidated Statement of Financial Position. With acquisition accounting the… …   Investment dictionary

  • 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 — Fin the standard accounting procedures that must be followed when one company merges with another …   The ultimate business dictionary

  • Acquisition Accounting — ⇡ Purchase Methode …   Lexikon der Economics

  • 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


Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.