The normal method of accounting for a business com... Add a comment
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.
A Merger accounting method where the acquired assets and assumed liabilities of the acquired entity are written up or down to their respective fair market values as if purchased by the acquirer. The difference between the purchase price and the net assets acquired is classified as Goodwill. Alternatively see Pooling of Interest.
A method of accounting when one enterprise is acquired by another. The surviving enterprise records as its cost the market value of the acquired assets less liabilities assumed. The difference between that market value and the total price paid is recorded as an asset called goodwill. See goodwill.... read full article
US GAAP accounting method for accounting for a company acquisition
An accounting method that adds the fair value of tangible and intangible assets acquired and liabilities assumed, along with the resulting goodwill, to those of the acquirer at the time of the acquisition. Results of operations of the combined entity reflect the activity of the acquired entity only in the periods following consummation date; historical financial information of the acquirer is not restated.
Method of accounting for a merger in which the acquirer is treated as having purchased the assets and assumed liabilities of the acquiree, which are all written up or down to their respective fair market values, the difference between the purchase price and the net assets acquired being attributed to goodwill.
