A procedure in accounting in which the value of the assets of a company is changed from book to fair market level after a takeover.
收购会计；盘购会计；兼并会计
Example sentencesExamples
Fraudulent accounting practices involving restructuring charges, reserves, creative acquisition accounting, and manipulation of GAAP are very difficult for outsiders to detect.
Investor and analyst suspicion about acquisition accounting has dogged the company off and on for more than two years.
Accordingly, the directors have adopted reverse acquisition accounting as the basis of consolidation in order to give a true and fair view.
Accounting and the state: Consequences of merger and acquisition accounting in the U.S. hospital industry
The Securities and Exchange Commission recently completed an investigation focusing in part on the acquisition accounting practices of a California company.