Fox Business

The Differences Between the Acquisition Method and the Purchase Method in Accounting

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 ...
Becker's Hospital Review

Acquisition Accounting for Not-for-Profit Systems Becoming More Taxing: Preparing for SFAS 164

Passage of the Health Care Reform Act in March has caused a dramatic increase in merger and acquisition volume within the healthcare services market. Now that the bill has become law, not-for-profit ...
Investopedia

Understanding Purchase Acquisition Accounting: Definition and Process

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 ...
Houston Chronicle

What Is the Carryover Method of Accounting?

In 2009, the Financial Accounting Standards Board released Statement 164, which created new accounting rules for mergers and acquisitions among not-for-profit entities. The carryover method is one of ...
Harvard Business School

Accounting for Business Combinations: Acquisition Method

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.) ...
Los Angeles Times

Broadcom to Alter Method of Accounting on Acquisition

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 ...