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acquisition accounting
ac·qui·si·tion ac·count·ing


noun 
Definition:
 
accounting procedure after takeover: a procedure used in accounting when, after a takeover, the assets of the target company are revalued at current market value rather than book value
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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