Purchase accounting

Purchase accounting
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, ...

Purchase Accounting. 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.

Purchase accounting must be applied to all acquisitions (business combinations are also treated as acquisitions, and there is no more merger accounting).

Purchase accounting
Purchase Acquisition
purchase agreement
purchase agreement
Purchase and Reconciliation Information System
Purchase and Resale Agreements - PRAs
Purchase And Retire
Purchase and sale
Purchase and Sale Agreement ...

Is an intangible asset, often created in a transaction accounted for under the "Purchase Accounting" method, representing the amount by which the purchase price of a business exceeds the fair market value of the net assets acquired.

Goodwill Excess of the purchase price over the fair market value of the net assets acquired under purchase accounting. Government bond See: Government securities. Government National Mortgage Association (Ginnie Mae) A wholly owned U.S.

See also: Net assets, Values, Expense, Mandate, Solvency