In 2007-2008, accounting rule-makers changed the way that companies are required to account for the merger or acquisition of businesses from the existing "purchase method" to a new "acquisition method ...

The acquisition method records company buyouts, merging assets and liabilities. It includes all costs incurred, integrating them into financial statements. Investors analyze these reports to assess ...

purchase property with award funds, build a specialized instrument as a fabrication, receive furnished or loaned property from a sponsor, or receive a donation from an outside entity. These methods ...