| 单词 | acquisition accounting |
| 释义 | acquisition accounting acquisition accounting The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and intangible assets, other than goodwill, on the basis of the fair value to the acquiring company. Any difference between the fair value of the consideration and the aggregate of the fair values of the separable net assets (including identifiable intangibles, such as patents, licences, and trademarks) will represent goodwill. The results of the acquired company should be brought into the consolidated profit and loss account from the date of acquisition only. Acquisition accounting is now covered by Section 19 of the Financial Reporting Standard Applicable in the UK and Republic of Ireland. UK listed companies are now required to follow International Financial Reporting Standard 3, Business Combinations. Seemerger accounting. |
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