Learn how to calculate asset depreciation and amortization using the straight-line basis method. Discover its advantages, ...

The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. With the increase in acquisition activity in the healthcare industry, buyers need to be aware of ...

The purchase accounting rules for release of valuation allowance (VA) for the acquiring company’s deferred tax assets (DTAs) in conjunction with an acquisition may seem counterintuitive. The rules ...

The effective date for eliminating pooling-of-interests accounting for business combinations is June 30, 2001; transactions entered into after that date must use the purchase method. The other ...

Accounting Purchase Price Analysis. An accounting purchase price analysis is the process of calculating the variance between the price you budget for business purchases and the amount you actually ...

An asset purchase has different tax and accounting characteristics from a stock purchase. With an asset purchase, the seller must realize capital gains or loss on the assets sold.

Accounting for asset purchases vs. stock purchases An asset purchase has different tax and accounting characteristics from a stock purchase. With an asset purchase, the seller must realize capital ...

The changing times and an economy in constant flux are causing clients to shift expectations for their accounting firms. Practices that evolve to meet these expectations will gain a significant ...

Back in the late 1990s, this column criticized those who supported pooling-of-interests accounting for business combinations. We called it "pfooling" because it was designed to trick the capital ...

The Elimination of Pooling of Interests The FASB ended the pooling of interests method in 2001 under Statement No. 141 because the purchase accounting method gave a truer representation of the ...