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. 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)

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  • 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

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