|
 |
Investing Glossary:
Purchase accounting
Copyright 2009,
Campbell R. Harvey. All Rights Reserved.
Do not reproduce without explicit permission.
- P -
| Term: |
|
| Definition: |
| Method of accounting for a Merger that treats the Acquirer as having purchased the Assets and assumed the liabilities of the acquiree, which are then written Up or down to their respective fair Market values. The difference between the Purchase price and the Net assets acquired is attributed to goodwill.
|
|
|
| |
|
