acquisition
1. The purchase of an asset, service, or legal right. 2. The purchase of an organization, or the obtaining of operational or legal control of an organization. In contrast to the generally voluntary nature of *mergers, acquisitions are often made against the wishes of the *management of the acquired organization. Under most forms of *Generally Accepted Accounting Principles (GAAP), the accounting treatment of corporate acquisitions normally gives rise to *goodwill, which is the difference between the *consideration paid by the acquiring company and the *fair value of the net assets acquired. Acquired entities are *consolidated into the group *financial statements of the *parent organization. Most forms of GAAP tend to strictly differentiate between mergers and *acquisitions, owing to the vastly different accounting treatment for both categories of *business combination. In most jurisdictions, large corporate acquisitions that concentrate market power and reduce *competition are frequently reviewed by regulatory authorities. Further reading: Davison (2001); Selim et al. (2002)

Auditor's dictionary. 2014.

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  • acquisition — [ akizisjɔ̃ ] n. f. • 1283; lat. acquisitio 1 ♦ Action d acquérir. Faire l acquisition d un terrain. ⇒ achat. Dr. Acquisition à titre onéreux, à titre gratuit. Modes d acquisition de la propriété (succession, donation, contrat de vente ou d… …   Encyclopédie Universelle

  • ACQUISITION — (Heb. קִנְיָן; kinyan) the act whereby a person voluntarily obtains legal rights. In Jewish law almost all kinds of rights, whether proprietary (jus in rem) or contractual (jus in personam; see obligations ), can be voluntarily acquired only by… …   Encyclopedia of Judaism

  • Acquisition — Desarrollador David Watanabe http://www.acquisitionx.com/ Información general Género P2P …   Wikipedia Español

  • acquisition — ac·qui·si·tion /ˌa kwə zi shən/ n 1: the act or action of acquiring; specif: the obtaining of controlling interest in a company compare merger, takeover 2: a thing gained or acquired …   Law dictionary

  • acquisition — Acquisition. s. m. v. Action d acquerir. Faire un contract d acquisition. depuis cette acquisition, il n est rien arrivé. On dit, Faire une acquisition, pour dire, Acquerir. Acquisition, signifie aussi, La chose acquise. Bonne acquisition. voilà… …   Dictionnaire de l'Académie française

  • Acquisition — Entwickler David Watanabe Aktuelle Version 132.7 (21. November 2006) Betriebssystem Mac OS X Kategorie Peer to Peer Lizenz …   Deutsch Wikipedia

  • Acquisition — Ac qui*si tion, n. [L. acquisitio, fr. acquirere: cf. F. acquisition. See {Acquire}.] 1. The act or process of acquiring. [1913 Webster] The acquisition or loss of a province. Macaulay. [1913 Webster] 2. Specifically: (Business, Finance) The… …   The Collaborative International Dictionary of English

  • acquisition — [n1] obtaining or receiving accretion, achievement, acquirement, acquiring, addition, attainment, buy, gain, gaining, learning, obtainment, possession, prize, procuration, procurement, procuring, property, purchase, pursuit, recovery, redemption …   New thesaurus

  • acquisition — Acquisition, Acquisitio. Acquisition de la seigneurie, Vsucapio. Qui a beaucoup {{o=beaucop}} d acquisitions, Peculiosus …   Thresor de la langue françoyse

  • Acquisition — Acquisition, Erwerbung …   Herders Conversations-Lexikon

  • acquisition — (n.) late 14c., act of obtaining, from O.Fr. acquisicion (13c.) or directly from L. acquisitionem (nom. acquisitio), noun of action from pp. stem of acquirere get in addition, accumulate, from ad extra (see AD (Cf. ad )) + quaerere to seek to… …   Etymology dictionary

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