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 ...
Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...
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 ...
Understanding intercorporate investments is key to determining the future prospects of any business. Learn how they impact business value with these accounting insights.
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.) ...
Broadcom Corp., under scrutiny for certain financial reporting practices, said it is changing the way it will account for at least one of its purchases last year, and also may revise financial results ...