Purchase Acquisition

(redirected from acquisition accounting)
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Related to acquisition accounting: Negative Goodwill

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.
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References in periodicals archive ?
Table 1 summarizes the implications of accounting for taxes, and Tables 2 and 3 show examples of proper acquisition accounting.
Will intangibles trip you up? Financial restatements due to improper accounting for income taxes often come from mishandling indefinite-lived intangibles issues
Tax Focal Point # 4: In Step 2, hypothetical acquisition accounting is applied to the RU as if the RU was acquired in the assumed disposal structure at the time of testing.
Goodwill impairment testing: tax considerations
By integrating the impact of the acquisition accounting forecast and other effects of the business combination with the forecasted operating results (using carrying values) for the acquired company, the acquirer can obtain a more complete picture of post-combination earnings.
Forecasting post-combination earnings: FASB 141(R) can have a dramatic effect on future income statements
In such instances, the acquisition date and the acquisition accounting required thereby results from a transaction in which the acquirer did not directly participate.
Business combinations: requiring the acquisition method
The report then moves on to the use of in process R&D write-offs in acquisition accounting.
R&D write-offs
These results are based on historical results of operations, adjusted for the effects of acquisition accounting and eliminating the costs and expenses directly related to the transaction, and are not necessarily indicative of what the results would have been had Comcast operated NBCUniversal since January 1, 2010.
Comcast Reports 2nd Quarter 2011 Results
9M was recorded in the first nine months of fiscal 2018, related to transaction costs and the amortization of acquisition accounting adjustments for the Olivia Burton brand.
Movado raises FY18 EPS view to $1.70-$1.75, consensus $1.63
04) impact from Valves & Controls first year acquisition accounting charges related to inventory and backlog amortization and a ($0.
United States : Emerson Reports Third Quarter 2017 Results
This transaction is expected to be high single-digit percentage accretive to Signet's earnings in the first full fiscal year after the close of the transaction, excluding acquisition accounting adjustments and one-time transaction costs.
Signet Jewelers to acquire Zale Corporation for USD21.00 per share
219bn, including a non-cash, non-taxable gain of DKK390m, related to new acquisition accounting regulations.
-Carlsberg lifts full-year outlook as profit tops consensus in Q3 2010
1994, responsible for the general ledger and participated in implementing SAP; 1995, Director of Corporate Accounting, which included international and acquisition accounting, general ledger and management reporting; 1998, Assistant Corporate controller, responsible for much of the finance center accounting, including forecast, planning and analysis.
Taylor Hawes. (Balance Sheet)
Using acquisition accounting to overstate future earning.
New rules, new responsibilities

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