Purchase Acquisition


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Related to Purchase Acquisition: Bargain Purchase, Purchase Accounting Method

Purchase Acquisition

In accounting, a way of recording a merger or acquisition in which the acquiring company treats the target company like an asset such as equipment or stock. That is, in a purchase acquisition, the acquiring company simply adds the fair market value of the target company's assets to its balance sheet. If the acquisition cost more than the fair market value, the excess is recorded as goodwill. Purchase acquisition is less common than pooling-of-interests, because goodwill is recorded against future earnings, reducing the company's profit.
References in periodicals archive ?
This acquisition will be accounted for as a purchase acquisition.
27, 2004 purchase acquisition of Corporate Consulting Services (CCS) and the Dec.
purchase Acquisition of surveillance services - human and remote.
The net loss for the quarter ended December 31, 1999, excluding certain non cash purchase acquisition expenses of $2.
purchase Acquisition of personal protective structural fire-fighting equipment for the Fire Brigade Regiment Lisbon: 850 helmets, cogulas, suits (jackets and pants), gloves and boots.
On March 26 and June 18, 2004, respectively, VCG announced that it intended to close on the stock purchase acquisition shortly upon approval by the Minneapolis City Council of the transfer of Classic's liquor license to VCG.
purchase Acquisition of Material diverse w / LabA[bar].
This will be the fifth cash purchase acquisition by Siuslaw.
purchase Acquisition of land mobile service, the link that allows the integration of fixed-mobile~s SMS platform and mobile broadband services, including equipment and covering tariffs for Tourism of Portugal.
The transaction was structured as an asset purchase acquisition with consideration consisting of 731,930 shares of Isonics common stock, a $1.
purchase Acquisition of the collection of municipal solid waste in the City of Tarouca and street cleaning area in the city of Tarouca services.