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purchase-accounting charges

Japanese translation: パーチェス法に伴う諸経費

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English term or phrase:	purchase-accounting charges
Japanese translation:	パーチェス法に伴う諸経費
Entered by:	sasuke

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06:06 Apr 21, 2006

English to Japanese translations [PRO]
Bus/Financial - Finance (general)

English term or phrase: purchase-accounting charges

First-quarter 2005 reported diluted EPS of $0.56 reflects, among other items, purchase-accounting charges related primarily to our acquisition of YYY corporation, restructuring and implementation costs associated with our initiative, and a tax benefit related to the resolution of certain tax positions.

sasuke KudoZ activity Questions: 498 (1 open) (19 without valid answers) (4 closed without grading) Answers: 0 Japan
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パーチェス法に伴う諸経費

Explanation:
パーチェス法会計処理に伴う諸経費

purchase accounting=パーチェス法。企業結合、株式交換時の資産/負債を時価により評価替えする会計処理法。ここでは同方式での会計処理をさしているものと考えられます。

Cf.　対照的に、簿価により会計処理する方法は持分プーリング法とされますが、米FAS(財務会計基準委員会)ではさきにこれを廃止し、上記のpurchase accounting(パーチェス法)に統一しています。

http://shikaku.boo.jp/kaikei/
http://www2.neweb.ne.jp/wd/miuracpa/fas141.htm

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