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acquisition accounting

British

noun

an accounting procedure in which the assets of a company that has recently been taken over are changed from the book value to the fair market value

"Collins English Dictionary — Complete & Unabridged" 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012

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The results include a 27 cents per share boost from acquisition accounting adjustments, the company said.

From The Wall Street Journal • Apr. 21, 2026

Definitions and idiom definitions from Dictionary.com Unabridged, based on the Random House Unabridged Dictionary, © Random House, Inc. 2023