Accounting for an acquisition using market value for the consolidation of the two entities' net assets on the balance sheet . Generally, depreciation / amortization will increase for this method (due to the creation of goodwill ) compared with pooling and will result in lower net income.
PURCHASE METHOD
Meaning of PURCHASE METHOD in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012