Accounting method used in any merger which is not treated as a pooling of interests. The purchasing company treats the acquired as an investment, adding the acquired's assets to its own balance sheet, and recording any premium paid above market price as goodwill, to be charged against future earnings.
Related information about purchase acquisition:
- Purchase Acquisition Definition | Investopedia
An accounting method used in mergers and acquisitions with which the purchasing company treats the target firm as an investment, adding the target's assets to ...
- What is purchase acquisition? - InvestorWords.com
Definition of purchase acquisition: Accounting method used in any merger which is not treated as a pooling of interests. The purchasing company treats the ...
- What is purchase acquisition? - BusinessDictionary.com
Definition of purchase acquisition: Method of acquisition accounting used where more than ten percent of the purchase price is paid in cash, debt, or preferred ...
- Purchase Acquisition - Financial Dictionary - The Free Dictionary
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.
- Purchase Acquisition: Definition from Answers.com
Purchase Acquisition Accounting method that adds the revalued assets and liabilities of an acquired firm to those of the acquirer.
- What Is a Purchase Acquisition?
A purchase acquisition is a way of recording a company merger for accounting purposes when the companies involved do not pool their assets. Under this ...
- Accounting For Stock Purchase Acquisition & Deal Structure ...
Mar 21, 2011 ... An equity purchase acquisition may be easy to implement, but failing to consider the disparate tax impacts can lead to difficult negotiations.
- Types of Acquisitions
Sources & Uses of Funds; Purchase (Acquisition) Accounting. Purchase Price Calculation · Purchase Price Allocation · Incremental D&A Expenses · Deferred ...