In 2007-2008, accounting rule-makers changed the way that companies are required to account for the merger or acquisition of businesses from the existing "purchase method" to a new "acquisition method ...

The acquisition method of financial accounting for business combinations under FASB Statement no. 141(R), Business Combinations, requires the acquiring company to recognize and measure all ...

The push-down method of accounting is a way for a company to account for the controlling purchase of a subsidiary. When a company purchases another, the question arises as to how to value the ...

Hawkins, David F., and F. Asis Martinez Jerez. "Accounting for Business Combinations: Acquisition Method." Harvard Business School Background Note 108-067, February 2008. (Revised November 2010.) ...

Discover how an asset acquisition strategy boosts growth by acquiring business assets, not stock. Learn the benefits, flexibility, and pricing elements involved.

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

There is a better way to do acquisitions than the often-used Dr. Frankenstein method, writes columnist Rob Enderle. Here’s a look at how Dell does it differently and successfully. I get to chat with ...