accounting treatment of mergers

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• Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the… …   Accounting dictionary

• Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Board and issued by the six members of the Consultative Committee of Accountancy Bodies The first SSAP was issued in 1971 and in total 25 SSAPs were issued. Before a SSAP… …   Big dictionary of business and management

• Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to …   Wikipedia

• merger — The combining of two (or more than two) organizations that results in the creation of a new legal and economic entity. In contrast to an *acquisition, a merger generally implies a voluntary combination by both parties. Following a merger, a new… …   Auditor's dictionary

• Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …   Wikipedia

• acquisition — 1. The purchase of an asset, service, or legal right. 2. The purchase of an organization, or the obtaining of operational or legal control of an organization. In contrast to the generally voluntary nature of *mergers, acquisitions are often made… …   Auditor's dictionary

• Convertible bond — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

• Distressed securities — are securities of companies or government entities that are either already in default, under bankruptcy protection, or in distress and heading toward such a condition. The most common distressed securities are bonds and bank debt. While there is… …   Wikipedia

• Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

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