- purchase accounting method
- Бухгалтерия: метод приобретения (применяется при учёте объединения компаний)
Универсальный англо-русский словарь. Академик.ру. 2011.
purchase accounting method
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Purchase accounting — Method of accounting for a merger in which the acquirer is treated as having purchased the assets and assumed liabilities of the acquiree, which are all written up or down to their respective fair market values, the difference between the… … Financial and business terms
purchase accounting — Method of accounting for a merger that treats the acquirer as having purchased the assets and assumed the liabilities ( liability) of the acquiree, which are then written up or down to their respective fair market values. The difference between… … Financial and business terms
accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… … Black's law dictionary
accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… … Black's law dictionary
Purchase Acquisition — An accounting method used in mergers and acquisitions with which the purchasing company treats the target firm as an investment, adding the target s assets to its own fair market value. If the amount paid for a company is greater than fair market … Investment dictionary
Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to … Wikipedia
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
Purchase Discount — is an offer from the supplier to the purchaser, to reduce the selling price if the payment is made within a certain period of time. For example, a purchaser brought a $100 item, with a purchase discount term 3/10, net 30. If he pays within 10… … Wikipedia
purchase method — Accounting for an acquisition using market value for the consolidation of the two entities net assets on the balance sheet. Generally, depreciation/ amortization will increase for this method (due to the creation of goodwill) compared to the… … Financial and business terms
Purchase method — Accounting for an acquisition using market value for the consolidation of the two entities net assets on the balance sheet. Generally, depreciation/amortization will increase for this method compared with pooling and will result in lower net… … Financial and business terms
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
