purchase accounting method

A method of accounting for mergers whereby the total value paid or exchanged for the acquired firm’s assets is recorded on the acquiring firm’s books, and any difference between the fair market value of the assets acquired and the purchase price is recorded as goodwill.

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词条贡献者

资深译员Ting，亚洲顶尖法学院国际贸易专业，擅长翻译各类与国际贸易委员会调查程序相关的法律文件。