Main Issues in Purchase Accounting

Eli Amir and Marco Ghitti ()
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Eli Amir: Tel Aviv University
Marco Ghitti: SKEMA Business School

Chapter Chapter 2 in Financial Analysis of Mergers and Acquisitions, 2020, pp 25-49 from Springer

Abstract: Abstract In this chapter, we focus on the purchase (acquisition) method, which is applied by an investor to account for controlling interests in the investee. In particular, we discuss the following issues: identifying the acquirer and the acquiree, determining the acquisition date, measuring the acquisition consideration goodwill and non-controlling interests. We also demonstrate the accounting treatment in cases of negative goodwill and for reverse acquisitions.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-61769-1_2

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DOI: 10.1007/978-3-030-61769-1_2

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