Purchase Accounting

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Purchase accounting

Method of accounting for a merger that treats the acquirer as having purchased the assets and assumed the liabilities of the acquiree, which are then written up or down to their respective fair market values. The difference between the purchase price and the net assets acquired is attributed to goodwill.

Purchase Accounting

In mergers and acquisitions, a method of accounting that treats the acquiring company as if it bought the assets and assumed the liabilities of the target company; all the assets and liabilities are placed on the acquiring company's balance sheet according to their current market value. Because the purchase price of the target company often exceeds this, pooling-of-assets accounting is more common. See also: Goodwill.

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Factor			You can purchase accounting system software or you can do bookkeeping and accounting by hand. How to Choose Your Accounting System for Your Home Business by T. Peterson / Business community AOL and Time Warner executives say purchase accounting will enable the new company, AOL Time Warner, to dispose of unproductive assets and conduct stock buybacks. Everyone out of the pool by Wallace, James S. / Journal of Accountancy The coming change will require purchase accounting to he the norm. Bank Stocks Remain Low, But Future Rise Coming by WALDON., GEORGE / Arkansas Business			puffing Puke Pul Pula Pull Pullback Pulling in Their Horns Pump and Dump Pump Priming Pumping punch list Punitive Tax Punt Punta compradora Punter Punto Punto basico Punto de equilibrio Punto de inflexion Punto de referencia Punto di equilibrio Punto di riferimento Pup Company pur autre vie Purchase Purchase Accounting Purchase Acquisition purchase agreement Purchase and Resale Agreement Purchase and Sale purchase and sales department purchase contract Purchase Fee Purchase Frequency Purchase from Foreign Seller Purchase Fund Purchase Group Purchase Loan Purchase Method purchase money mortgage purchase option Purchase Order purchase price Purchase Tax Purchase-Money Mortgage Purchasing Manager Purchasing Managers Index Purchasing Managers' Index Purchasing Power Purchasing Power of the Dollar Purchasing Power Parity			purblindness PURC PURC PURC PURC PURCASA Purcelane Purcell Purcell Purcell, Edward M. Purcell, Edward Mills Purcell, Henry Purcell, Henry Purcell, John Purch Purchas, Samuel purchasability purchasable purchasable purchasable purchasable purchase purchase purchase purchase purchase purchase purchase Purchase & Accounts Purchase & Sales Purchase Accounting Purchase Accounting Adjustment Purchase Accounting Method Purchase Acquisition Purchase Acquisition Purchase Acquisitions Purchase Administrative Leadtime Purchase After Requisition purchase agreement purchase agreement Purchase Agreements Purchase Agreements Purchase and Assumption Purchase and Leaseback Purchase and Reconciliation Information System Purchase and Repair Purchase and Resale Agreement Purchase and Resale Agreement Purchase and Resale Agreement Purchase and Resale Agreements Purchase And Retire Purchase and sale Purchase and sale Purchase and Sale Agreement Purchase and Sales purchase and sales department Purchase Area Development District Purchase Area Master Gardener Association Purchase Area Writing Project Purchase Authorization and Directive Purchase Authorization Request

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