Translation: from english

Purchase method

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  • purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… …   Accounting dictionary

  • purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… …   Big dictionary of business and management

  • purchase method — Accounting for an acquisition using market value for the consolidation of the two entities net assets on the balance sheet. Generally, depreciation/ amortization will increase for this method (due to the creation of goodwill) compared to the… …   Financial and business terms

  • Purchase method — Accounting for an acquisition using market value for the consolidation of the two entities net assets on the balance sheet. Generally, depreciation/amortization will increase for this method compared with pooling and will result in lower net… …   Financial and business terms

  • Метод покупки (PURCHASE METHOD)  — Метод учета объединений компаний. При приобретении компании в баланс покупающего предприятия производится добавление активов и обязательств этой компании. Добавляемые активы и обязательства оцениваются по их текущей стоимости. Если цена закупки… …   Словарь терминов по управленческому учету

  • purchase — Transmission of property from one person to another by voluntary act and agreement, founded on a valuable consideration. Spur Independent School Dist. v. W. A. Holt Co., Tex.Civ.App., 88 S.W.2d 1071, 1073. To own by paying or by promising to pay… …   Black's law dictionary

  • Purchase Discount — is an offer from the supplier to the purchaser, to reduce the selling price if the payment is made within a certain period of time. For example, a purchaser brought a $100 item, with a purchase discount term 3/10, net 30. If he pays within 10… …   Wikipedia

  • Purchase accounting — Method of accounting for a merger in which the acquirer is treated as having purchased the assets and assumed liabilities of the acquiree, which are all written up or down to their respective fair market values, the difference between the… …   Financial and business terms

  • purchase accounting — Method of accounting for a merger that treats the acquirer as having purchased the assets and assumed the liabilities ( liability) of the acquiree, which are then written up or down to their respective fair market values. The difference between… …   Financial and business terms

  • purchase — {{Roman}}I.{{/Roman}} noun 1 buying sth ADJECTIVE ▪ cash ▪ credit ▪ online ▪ Make sure all online purchases are made through a secure server. ▪ bulk …   Collocations dictionary

  • Method of complements — Complement numbers on an adding machine c. 1910 In mathematics and computing, the method of complements is a technique used to subtract one number from another using only addition of positive numbers. This method was commonly used in mechanical… …   Wikipedia

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