business combination


business combination
The bringing together of separate economic entities as a result of one entity uniting with, or obtaining control over, the net assets and operations of another.

Accounting dictionary. 2014.

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  • business combination — See: merger * * * business combination business combination ➔ combination * * * business combination UK US noun [C] ► FINANCE an arrangement by which two companies join together: »The company continues to believe that a sale, merger, or business… …   Financial and business terms

  • business combination — verslo jungimas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Teisės daryti tiesioginį ar netiesioginį lemiamą poveikį kitai įmonei įgijimas, verslo įsigijimas, įmonių reorganizavimas prijungimo ar sujungimo …   Lithuanian dictionary (lietuvių žodynas)

  • business combination — The amalgamation of one or more organizations to form a new economic unit. Most business combinations take the form of *acquisitions or *mergers, and give rise to *consolidated financial statements …   Auditor's dictionary

  • business combination — The combining of two or more companies by means of acquisition or merger. See integration See also acquisition accounting; merger accounting …   Big dictionary of business and management

  • Business Combination laws — These laws impose a moratorium on certain kinds of transactions ( e.g., asset sales, mergers) between a large shareholder and the firm for a period usually ranging between three and five years after the shareholder s stake passes a pre specified… …   Financial and business terms

  • combination — Applies to derivative products. Arrangement of options involving two long or two short positions with different expiration dates or strike prices (exercise prices). Bloomberg Financial Dictionary See: straddle. Bloomberg Financial Dictionary An… …   Financial and business terms

  • Combination Steel and Iron Company — Former type Private Industry Manufacturing Predecessor None Founded 1880 Founder(s) John Roach Defunct …   Wikipedia

  • combination — com·bi·na·tion n 1 a: an alliance of individuals, states, or esp. corporations united to achieve a common (as economic) end see also combination in restraint of trade compare joint venture 1, merger …   Law dictionary

  • Business rules approach — Business rules are abstractions of the policies and practices of a business organization. The Business Rules Approach is a development methodology where rules are in a form that is used by, but does not have to be embedded in business process… …   Wikipedia

  • Business acumen — is a concept pertaining to a person s knowledge and ability to make profitable business decisions. Originating within corporate learning and development circles, Charan, Ram. [http://www.strategy business.com/press/freearticle/06106?pg=7… …   Wikipedia