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NHH:Purchase acquisition
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Definisjon
definisjon accounting method used in any merger which is not treated as a pooling of interests. The purchasing company treats the acquired as an investment, adding the acquired's assets to its own balance sheet, and recording any premium paid above market price as goodwill, to be charged against future earnings
referanse tekst Investorwords, 21.12.04
Anbefalt term
term purchase acquisition
referanse tekst Investorwords, 21.12.04
Tillat term
term purchase merger
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