purchase method of accounting for business combinations

purchase method of accounting for business combinations
Бухгалтерия: метод покупки (применяемый при консолидации отчётности, когда комбинируются одинаковые статьи отчётных форм материнской (parent company) и дочерней (subsidiary) компаний)

Универсальный англо-русский словарь. . 2011.

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  • purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… …   Accounting dictionary

  • purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… …   Big dictionary of business and management

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