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			However, the restatement caused the net loss for the nine-month period ended December 31, 2002 to increase $177,450 as a result of noncash amortization expenses resulting from using the purchase accounting method to record the UDW Delaware acquisition. US Dataworks, Inc. Restates Financial Statements For Fiscal Years ... by PR Newswire Under FAS 141, companies must use the purchase accounting method for new M&A transactions, since the pooling of interests method has been eliminated. Jumping Through Hoops: Goodwill Offers Investors Clarity and CFOs ... by Ross, Sharon / California CPA EXECUTIVE SUMMARY * NEW FASB STANDARDS PROHIBIT the pooling-of-interests method of accounting for business combinations and require a purchase accounting method that does not allow goodwill amortization. Say good-bye to pooling and goodwill amortization by Reynolds-Moehrle, Jennifer A. / Journal of Accountancy			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 Accounting Method 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			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 Purchase Card Purchase Card Administrative Notice

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Purchase Accounting (redirected from Purchase Accounting Method)

Purchase Accounting
(redirected from Purchase Accounting Method)