Dodatkowe przykłady dopasowywane są do haseł w zautomatyzowany sposób - nie gwarantujemy ich poprawności.
Under acquisition accounting, the results of subsidiary undertakings are included from the date of acquisition.
Purchase price allocations are performed in conformity with the purchase method of merger and acquisition accounting.
Merger accounting to be restricted to those business combinations where the use of acquisition accounting would not properly reflect the true nature of the combination.
Acquisition accounting should be used for all acquisitions and merger accounting may be used for mergers.
Acquisition accounting, the use of valuations in accounts and off-balance sheet finance are matters which are almost bound to contain highly controversial elements.
It addressed five ways in which corporations were managing earnings (big bath charges, creative acquisition accounting, cookie-jar reserves, materiality, revenue recognition).
'The ASB recently tabled proposals to close off the acquisition accounting loopholes and this heightens the need to tighten up merger accounting rules now,' said.
In all other cases, acquisition accounting, with the acquired entity's results included in the acquirer's profit and loss account only from the date of acquisition, would have to be used.
This is the more surprising since TI has had its share of accounting policy-related spats over the years, with commentators most usually questioning its method of acquisition accounting.
Discussion or exposure drafts are also planned on mergers and acquisitions, acquisition accounting (an effect of which could be to reduce the amount of goodwill shown in acquisitions) and related party transactions.
As, chairman of the ASB said: 'Merger and acquisition accounting produce radically different reported profits and group balance sheets both in the year of the transaction and for several years after.
Despite the tightening, a loophole involving intangible assets continued to be exploited: Japanese acquisition accounting rules allow companies to record M&A fees on their deals as part of consideration, and goodwill on consolidation may be depreciated over 20 years.