Accounting for deals

David R. King

Chapter 2 in Elgar Encyclopedia of Mergers and Acquisitions, 2026, pp 4-5 from Edward Elgar Publishing

Abstract: This chapter contrasts pooling of interests with purchase accounting for mergers and acquisitions. The shift to purchase accounting emphasizes clear valuations, target financial integration, and goodwill allocation, while addressing challenges like impairment testing and financial volatility.

Keywords: Pooling of interests; Purchase accounting; Purchase price allocation; Goodwill; Goodwill write-down (search for similar items in EconPapers)
Date: 2026
ISBN: 9781800880856
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