英语词汇“acquisition accounting”的翻译、意思、用法、释义-英汉经管词典

单词	acquisition accounting
释义	acquisition accounting Definition Procedure adopted in preparation of the consolidated financial statement of an acquiring and the acquired firm. The purchase price of the acquired firm is allocated between its net tangible and intangible assets (such as copyrights, patents, trademarks) on the basis of their fair market value. Any resulting difference (acquisition adjustment) is allocated to goodwill.
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