Concepedia

Purchase Method Accounting

Purchase Method Accounting is a business combination accounting approach that classifies the acquisition of one company by another as a purchase transaction, requiring the acquirer to recognize identifiable assets acquired and liabilities assumed at their fair values as of the acquisition date, with any excess of purchase price over the fair value of net identifiable assets recorded as goodwill.

17

Publications

1.1K

Citations

39

Authors

20

Institutions

Publications per year

2017–2026

0

Variants

Acquisition Method

Parents

Publications

17

The introduction of International Accounting Standards in Europe: Implications for international convergence

Katherine Schipper · European Accounting Review · 2005 · 360 citations

, , +16

Purchase, Pooling, and Equity Analysts' Valuation Judgments

Patrick E. Hopkins, Richard W. Houston, Michael F. Peters · The Accounting Review · 2000 · 140 citations

, , +12

Different open book accounting practices for different purchasing strategies

Henrik Agndal, Ulf Nilsson · Management Accounting Research · 2010 · 101 citations

, , +8

Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices

Robert S. Kaplan, Hai Hong, Gershon Mandelker · Urology · 1978 · 80 citations

, , +13

Equity Valuation Implications of Purchase Versus Pooling Accounting

Linda Vincent · SSRN Electronic Journal · 1998 · 63 citations · Full text

, , +11

1–5 of 17

Authors

39

  1. KS
    Katherine Schipper

    Duke University, United States

    2 publications · 390 citations

    2

    h-index

  2. LV
    Linda Vincent

    Northwestern University, United States

    2 publications · 120 citations

    2

    h-index

  3. MF
    Michael F. Peters

    University of Alabama, United States

    2 publications · 188 citations

    2

    h-index

  4. PE
    Patrick E. Hopkins

    Indiana University, United States

    2 publications · 188 citations

    2

    h-index

  5. RW
    Richard W. Houston

    University of Alabama, United States

    2 publications · 188 citations

    2

    h-index

1–5 of 39

Institutions

20

  1. University of Alabama

    Tuscaloosa, United States

    2 h-index

    2 publications

    188 citations

  2. Indiana University

    Bloomington, United States

    2 h-index

    2 publications

    188 citations

  3. University of Maryland, College Park

    College Park, United States

    2 h-index

    2 publications

    188 citations

  4. Texas A&M University

    College Station, United States

    1 h-index

    1 publications

    16 citations

  5. University of Houston

    Houston, United States

    1 h-index

    1 publications

    15 citations

  6. Michigan State University

    East Lansing, United States

    1 h-index

    1 publications

    22 citations

  7. World Bank

    Washington, United States

    1 h-index

    1 publications

    10 citations

  8. Health Information Management

    Brussels, Belgium

    1 h-index

    1 publications

    57 citations

1–8 of 20

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 136 citations

    3

    h-index

  2. Accounting Horizons

    2 publications · 79 citations

    2

    h-index

  3. Management Accounting Research

    1 publications · 101 citations

    1

    h-index

  4. The Accounting Review

    1 publications · 140 citations

    1

    h-index

  5. Advances in Accounting

    1 publications · 15 citations

    1

    h-index

1–5