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.
Example sentencesExamples
- 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.
- Accordingly, the directors have adopted reverse acquisition accounting as the basis of consolidation in order to give a true and fair view.
- 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.