purchase acquisition
Definition
Accounting method used in any merger which is not treated as a pooling of interests. The purchasing company treats the acquired as an investment, adding the acquired's assets to its own balance sheet, and recording any premium paid above market price as goodwill, to be charged against future earnings.
 Cite this definition
'purchase acquisition
' appears in the definitions of these terms on BusinessDictionary.com
mark to market, pooling of interests, purchase accounting
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