| 单词 | merger accounting |
| 释义 | merger accounting merger accounting A method of accounting that treats two or more businesses as combining on an equal footing. It is usually applied without any restatement of net assets to fair value and includes the results of each of the combined entities for the whole of the accounting period, as if they had always been combined. It does not reflect the issue of shares as an application of resources at fair value. The difference that arises on consolidation does not represent goodwill but is deducted from, or added to, reserves. In the past merger accounting was often used to avoid recognizing goodwill in combinations that were essentially takeovers rather than true mergers. The recent Financial Reporting Standard Applicable in the UK and Republic of Ireland permits merger accounting only in cases of group reconstruction. International Financial Reporting Standard 3, Business Combinations, prohibits merger accounting for all business combinations falling within its scope. Compareacquisition accounting. |
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