Meaning 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
More terms such as Purchase accounting in Dictionary P.
- Definition Probability Density Function:
- Examples The function that describes the change of certain realizations for a continuous random variable purchase accounting definition.
- Definition Pension Parachute:
- Examples pill providing that in the event of a hostile takeover attempt, any excess pension plan assets can be used to benefit pension plan participants. This prevents the raiding firm from using the pension purchase accounting explain.
- Definition Price-Specie Flow Mechanism:
- Examples mechanism under the classic gold standard allowing disturbances in the price level in one country to be wholly or partly offset by a countervailing flow of specie (gold coins) that would act to purchase accounting what is.
- Definition Partnership Agreement:
- Examples A written agreement among partners detailing the terms and conditions of participation in a business ownership arrangement purchase accounting meaning.
- Definition Pre-Sold Issue:
- Examples An issue that is sold out before the coupon announcement purchase accounting abbreviation.
