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.
- Investor and analyst suspicion about acquisition accounting has dogged the company off and on for more than two years.
- 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.
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