goodwill (accounting)
41merger accounting — A method of accounting for a business combination. It may only be used when a business combination falls within the definition of a merger in Schedule 4A to the Companies Act 1985 and Financial Reporting Standard 6. A business combination meets… …
42merger 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… …
43merger 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… …
44Purchase 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, the difference between the… …
45purchase accounting — Method of accounting for a merger that treats the acquirer as having purchased the assets and assumed the liabilities ( liability) of the acquiree, which are then written up or down to their respective fair market values. The difference between… …
46alternative accounting rules — Alternative rules for valuing certain assets under the Companies Act (1985). These rules modify the historical cost convention. According to the modified rules intangible assets may be valued at current cost (with the exception of goodwill).… …
47push down accounting — The practice in the USA of incorporating the fair value adjustments on acquisition, including goodwill, made by the acquiring company into the financial statements of the acquired subsidiary …
48acquisition accounting — /ˌækwɪ zɪʃ(ə)n əˌkaυntɪŋ/ noun a full consolidation, where the assets of a subsidiary company which has been purchased are included in the parent company’s balance sheet, and the premium paid for the goodwill is written off against the year’s… …
49Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …
50Intangible asset — Intangible assets are defined as identifiable non monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset. There are two primary forms of… …
