-
1 acquisition accounting
= base de préparation des comptes consolidés où une société a pris le contrôle d'une autre -
2 acquisition
acquisition [‚ækwɪ'zɪʃən]acquisition f; Finance (of company) acquisition f, prise f de contrôle;∎ the acquisition of knowledge l'acquisition f de connaissances;∎ she's the team's latest acquisition elle est la dernière acquisition de l'équipe►► Accountancy acquisition accounting = base de préparation des comptes consolidés où une société a pris le contrôle d'une autre;Accountancy acquisition cost coût m d'acquisitionUn panorama unique de l'anglais et du français > acquisition
-
3 acquisition
acquisition f, prise f de contrôle;∎ making an acquisition in the software industry will greatly improve the company's future le rachat d'une société de logiciel améliorera considérablement les perspectives d'avenir de la sociétéACCOUNTANCY acquisition accounting = base de préparation des comptes consolidés où une société a pris le contrôle d'une autre;ACCOUNTANCY acquisition cost coût m d'acquisition -
4 purchase accounting
= méthode de comptabilité utilisée lors de l'acquisition d'une entreprise, dans laquelle les résultats de la filiale n'apparaissent pas dans le bilan de la société mère -
5 goodwill
fonds m de commerce, biens m pl incorporelsgoodwill accounting comptabilisation f de la survaleurAccounting convention assumes that goodwill, the premium a company pays for an acquisition, is a wasting asset. Why not create an impairment test that would consider market conditions and profitability projections to determine the value of goodwill? A 15-person team of accounting firms and investment bankers recently floated such a proposal, which is currently under consideration by the Financial Accounting Standards Board (FASB).
-
6 purchase
1 noun(act of buying, thing bought) achat m; (of company) rachat m;∎ to make a purchase faire un achatpurchase account compte m d'achats; purchase accounting = méthode de comptabilité utilisée lors de l'acquisition d'une entreprise, dans laquelle les résultats de la filiale n'apparaissent pas dans le bilan de la société mère;MARKETING purchase behaviour comportement m d'achat;purchase budget budget m des approvisionnements;purchase cost coût m d'achat;ACCOUNTANCY purchase of debts rachat des créances;MARKETING purchase decision décision f d'achat;MARKETING purchase diary relevé m d'achat journalier;ACCOUNTANCY purchase entry écriture f d'achats;MARKETING purchase environment environnement m d'achat;MARKETING purchase frequency fréquence f d'achat;ACCOUNTANCY purchase invoice facture f d'achat;ACCOUNTANCY purchase invoice ledger journal m factures-fournisseurs;ACCOUNTANCY purchase ledger (grand-) livre m d'achats;purchase method méthode f d'achat;purchase note bordereau m d'achat;purchase price prix m d'achat;purchase report relevé d'achat;purchase return retour m sur achat;purchase tax taxe f à l'achat;purchase value valeur f d'achat;purchase volume volume m d'achatacheter, acquérir;∎ to purchase sth from sb acheter qch à qn;∎ to purchase sth on credit acheter qch à crédit;acheter;∎ now is the time to purchase c'est maintenant qu'il faut acheter
См. также в других словарях:
acquisition accounting — A method of accounting whereby the buyer includes the acquired identifiable assets and liabilities in its balance sheet at their fair value at the date of acquisition; profits (or losses) generated by the acquired business are profit and loss… … Law dictionary
acquisition accounting — noun An accounting procedure in which a company s assets are changed from the book value to the fair market value following a takeover • • • Main Entry: ↑acquire … Useful english dictionary
acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… … Accounting dictionary
acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… … Big dictionary of business and management
Acquisition Accounting — A set of formal guidelines describing how assets, liabilities, noncontrolling interest and goodwill of a target company must be reported by a purchasing company on its Consolidated Statement of Financial Position. With acquisition accounting the… … Investment dictionary
acquisition accounting — noun 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 … English new terms dictionary
Acquisition Accounting — ⇡ Purchase Methode … Lexikon der Economics
acquisition accounting — /ˌækwɪ zɪʃ(ə)n əˌkaυntɪŋ/ noun a full consolidation, where the assets of a subsidiary company which has been purchased are included in the parent company’s balance sheet, and the premium paid for the goodwill is written off against the year’s… … Dictionary of banking and finance
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… … Wikipedia
acquisition cost — Refers to the price (including the closing costs) to purchase another company or property. Bloomberg Financial Dictionary In the context of investments, refers to price plus brokerage commissions, of a security, or the sales charge applied to… … Financial and business terms