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Definition of

acquisition accounting

Mergers & Acquisitions

accounting procedures for mergers the standard accounting procedures that must be followed when one company merges with another.

Related definitions of "acquisition accounting"

Recommended Further Reading (Term count)
  • Acquisition Accounting
    This checklist explores the principles of accounting for a business combination under the acquisition method of accounting.
  • Accounting for Business Combinations in Accordance with International Financial Reporting Standards (IFRS) Requirements
    by Shân Kennedy
    The accounting for business combinations under IFRS is governed by four key standards:IFRS 3, Business Combinations; IAS (International Accounting Standards) 27, Consolidated Financial Statements; IAS 36, Impairment of Assets; IAS 38, Intangible Assets.IFRS 3 sets out the requirements to be followed in accounting for a business combination. Its introduction in 2004 represented a substantial change from the standard it superseded, IAS 22. IFRS 3...
  • Why Accounting Needs To Be More Business-Centric
    by Andrew Howie
    There is no doubt that the thrust of IFRS is complicating accounting for companies and making it more complex and more detailed. For the ordinary man in the street, it is making company accounts less easy to understand. The bottom line is that it is costing businesses more money to produce accounts than it used to, and this additional spend is not necessarily generating more clarity. So why are we doing it? This question is very difficult to...
  • Auditing in Volatile Markets
    by James Roberts
    There is no doubt that everything is much more fraught when markets are crashing. These circumstances make management’s life much more difficult. In a very uncertain environment, when all the figures, the key numbers for a company, are in play, it becomes particularly challenging for both management and auditors. For a start, very volatile markets create in turn a great deal of volatility in corporate balance sheets, and users of accounts do not...

Definitions of ’acquisition accounting’ and meaning of ’acquisition accounting’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’acquisition accounting’ and other financial terms with our online QFINANCE Financial Dictionary.

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