merger accounting

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• merger accounting — A method of accounting for a business combination. It may only be used when a business combination falls within the definition of a merger in Schedule 4A to the Companies Act 1985 and Financial Reporting Standard 6. A business combination meets… …   Law dictionary

• merger accounting — A method of accounting that treats two or more businesses as combining on an equal footing. It is usually applied without any restatement of net assets to fair value and includes the results of each of the combined entities for the whole of the… …   Accounting dictionary

• merger accounting — A method of accounting that treats two or more businesses as combining on an equal footing. It is usually applied without any restatement of net assets to fair value and includes the results of each of the combined entities for the whole of the… …   Big dictionary of business and management

• merger accounting —    the false statement of subsequent profitability    Literally, the creation of provisions against the cost of assimilating an acquisition:     By the alchemy of merger accounting, some of the cost could be recycled into profits. (Daily… …   How not to say what you mean: A dictionary of euphemisms

• Merger Accounting — ⇡ Pooling of Interests Methode …   Lexikon der Economics

• merger accounting — / mɜ:dʒə əˌkaυntɪŋ/ noun a way of presenting the accounts of a newly acquired company within the group accounts, so as to show it in the best possible light …   Dictionary of banking and finance

• merger reserve — The availability of merger relief is an essential prerequisite for merger accounting; the reverse is not, however, the case and it is possible to obtain merger relief while acquisition accounting. Where this is the case, the premium on the issue… …   Law dictionary

• merger — merg·er / mər jər/ n 1: the absorption of a lesser estate or interest into a greater one held by the same person compare confusion 2: the incorporation and superseding of one contract by another 3 a: the treatment (as by statute) of two offenses… …   Law dictionary

• Accounting Standards Board — (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting… …   Law dictionary

• merger relief — Relief under section 131 of the Companies Act 1985 from crediting share premium (the difference between the issue price of shares and their nominal value) to a share premium account. Only available on a securities exchange offer where the issuing …   Law dictionary

• merger — The fusion or absorption of one thing or right into another; generally spoken of a case where one of the subjects is of less dignity or importance than the other. Here the less important ceases to have an independent existence. Contract law. The… …   Black's law dictionary