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 ...

The push-down method of accounting is a way for a company to account for the controlling purchase of a subsidiary. When a company purchases another, the question arises as to how to value the ...

When a company wants to buy your small business or merge with your organization, you must work with that company to prepare your accounting ledgers. The way you value assets and account for stock in ...

The acquisition method records company buyouts, merging assets and liabilities. It includes all costs incurred, integrating them into financial statements. Investors analyze these reports to assess ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Learn how the lower of cost or market (LCM) method helps value inventory accurately by using the lesser of historical cost or market value, key for GAAP compliance.

(BLOOMBERG) -- Warren Buffett’s Berkshire Hathaway faces accusations it violated the terms of a more than $10 billion acquisition of truck-stop-chain Pilot Travel Centers by changing the accounting ...