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acquisition accounting

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amalgamation

Overview page. Subjects: Financial Institutions and Services — Accounting.

The combination of two or more companies. The combination may be effected by one company acquiring others, by the merging of two or more companies, or by existing companies being dissolved...

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bridge finance

Overview page. Subjects: Economics.

A form of interim financing, usually used in the property market or in mergers and acquisitions (cf. acquisition accounting; investment bank; merchant banking).

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business combination

Overview page. Subjects: Accounting.

The bringing together of separate economic entities as a result of one entity uniting with, or obtaining control over, the net assets and operations of another.

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fair value

Overview page. Subjects: Accounting — Financial Institutions and Services.

A (market) price that is impartial to both buyer and seller. Such a price is often determined by reference to a model.

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merger accounting

Overview page. Subjects: Financial Institutions and Services — Accounting.

The methods used for the consolidation of two companies which are merged. There are basically two approaches: pooling of interests and purchase of assets (cf. exchange of assets; exchange...

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negative consolidation difference

Overview page. Subjects: Accounting.

A consolidation difference showing a credit balance. In acquisition accounting this will represent negative goodwill.

See overview in Oxford Index