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Definition of acquisition
Takeover of a firm by purchase of that firm’s common
A merger or consolidation in which an acquirer purchases the selling firm's assets.
A merger or consolidation in which an acquirer purchases the acquiree's stock.
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
The acquisition of one firm by anther firm.
The allocation to expense of a greater portion of the price
Merger between two companies producing similar goods or services.
Costs incurred by insurance companies in signing new policies, including expenditures on commissions and other selling expenses, promotion expenses, premium
A merger or consolidation in which 1) the acquirer's tax basis in each asset whose
A merger or consolidation that is not a tax-fee acquisition. The selling shareholders are
acquisition in which the acquired firm and the acquiring firm are at different steps in the
a financial plan for the future based on a single level
a condition that exists when there is an
With some exceptions, the cash effects of transactions
acquisition of another company by purchase of its assets in exchange for cash or stock.
acquisition of another company by purchase of its stock in exchange for cash or shares.
a judgment made regarding the method
First-In, First-Out (FIFO) Inventory Method
The inventory cost-flow assumption that
An account for the investment credit to show all income statement benefits of the credit
Foreign direct investment (FDI)
The acquisition abroad of physical assets such as plant and equipment, with
The minimum rate of return that a capital purchase proposal must pass
just-in-time manufacturing system
a production system that attempts to acquire components and produce inventory only as needed, to minimize product defects, and to
Last-In, First-Out (LIFO) Inventory Method
The inventory cost-flow assumption that assigns the most recent inventory acquisition costs to cost of goods sold. The earliest inventory
leveraged buyout (LBO)
acquisition of the firm by a private group using substantial borrowed funds.
Lower of cost or market
An accounting valuation rule that is used to reduce the
Abbreviation for mergers and acquisitions.
management buyout (MBO)
acquisition of the firm by its own management in a leveraged buyout.
the period after an announcement of a takeover bid in which stock prices typically rise until a merger or acquisition is made (or until it falls through).
A British term for a bank that specializes not in lending out its own funds, but in providing
A financial institution that engages in investment banking functions, such as advising clients in mergers and acquisitions, underwriting securities and taking debt or equity positions.
1) acquisition in which all assets and liabilities are absorbed by the buyer.
The average time intervening between the acquisition of materials or services and the final
Measure taken by a target firm to avoid acquisition;
Pooling of interests
An accounting method for reporting acquisitions accomplished through the use of equity.
product- (or process-) level cost
a cost that is caused by the development, production, or acquisition of specific products or services
Accounting for an acquisition using market value for the consolidation of the two entities'
Rate of Return
Return on invested capital (calculated as a percentage). Often an investor has, as one of their investment criteria, a minimum acceptable rate of return on an acquisition.
A method of allocating the purchase price for the acquisition of another firm among the
Speculation on perceived mispriced securities, usually in connection with merger and
Debt instruments that provide financing for acquisitions, expansion and restructuring, take secondary security against assets, have fixed or flexible terms of repayment and charge fixed or floating interest rates.
a cost incurred in the past and not relevant to any
General supplies used throughout a company and expensed at the time
the acquisition of managerial control of the corporation
Any transaction that is not tax-free to the parties involved, such as a taxable acquisition.
a cost caused by the production or acquisition
a streamlined system of inventory
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