TERMIUM Plus®

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METHOD ACCOUNTING BUSINESS COMBINATIONS [1 record]

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Record 1 2008-12-18

English

Subject field(s)
  • Financial Accounting
  • Amalgamation and Partnerships (Finance)
CONT

The ... position paper is solely concerned with the topic of convergence on the methods of accounting for business combinations. Therefore it does not address detailed points of application of those methods, even though it acknowledges that there is considerable divergence today in the procedures for applying both the uniting of interests (pooling) and acquisition (purchase) methods.

French

Domaine(s)
  • Comptabilité générale
  • Fusion, absorption et coparticipation (Finances)
DEF

Méthode comptable servant à enregistrer dans les comptes les effets d'un regroupement d'entreprises au moment où l'opération y donnant lieu est effectuée.

Spanish

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