Difference between revisions of "Business Combination"

Latest revision as of 16:09, 4 December 2014

Business Combination^[1]

(1) “Business combination” means a transaction whereby assets or operations of two or more companies not previously under common ownership or control are combined, whether by merger, acquisition, or sale/purchase of assets.

A business combination is a transaction or other event in which an acquirer obtains control of one or more businesses.^[2]

Related Pages

Organization Costs

DFAR 231.205-70 External Restructuring Costs

References

1. ↑ DFARS 231.205-70 - External Restructuring Costs, January 2014
2. ↑ Statement of Financial Accounting Standards No. 141 (revised 2007) - Business Combinations