lump-sum acquisition


lump-sum acquisition
 приобретение по паушальной (совместной) цене; групповая закупка; приобретение группы активов за общую цену ([lang name="English"]lump-sum price); в такой ситуации возникает проблема, в каких оценках принять на учет отдельные активы; например, покупка здания вместе с землей.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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