One of the mysteries of the English language finally explained.
A procedure in accounting in which the value of the assets of a company is changed from book to fair market level after a takeover.
- ‘Accounting and the state: Consequences of merger and acquisition accounting in the U.S. hospital industry’
- ‘The Securities and Exchange Commission recently completed an investigation focusing in part on the acquisition accounting practices of a California company.’
- ‘Accordingly, the directors have adopted reverse acquisition accounting as the basis of consolidation in order to give a true and fair view.’
- ‘Fraudulent accounting practices involving restructuring charges, reserves, creative acquisition accounting, and manipulation of GAAP are very difficult for outsiders to detect.’
- ‘Investor and analyst suspicion about acquisition accounting has dogged the company off and on for more than two years.’
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