merger

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  • noun

Synonyms for merger

Synonyms for merger

Synonyms for merger

the combination of two or more commercial companies

an occurrence that involves the production of a union

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References in periodicals archive ?
Additionally, this study looks at the current accounting requirements for business combinations, using standards prescribed by IFRS, KSA, and USA.
Under the first proposal, private companies wouldn't be required to separately recognize certain intangible assets acquired in a business combination. Private companies that elect the alternative only have to recognize those intangible assets arising from noncancelable contractual terms or those arising from other legal rights.
Members should be aware of the standard's effective date and understand the financial implications of business combinations consummated before or after the effective date.
Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) each issued a number of exposure drafts (EDs) dealing with both business combinations and consolidation procedures.
These proposed amendments to IAS 37 complement the Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations, and would result in items previously described as 'contingent liabilities' being treated more consistently in and outside a business combination.
22, Business Combinations (IASB 1994), currently permits business combinations to be accounted for using either the pooling of interests or purchase method.
The International Accounting Standards Board (IASB) has published proposals to improve the quality of accounting for business combinations and to encourage international convergence.
The FASB noted the difficulty in comparing the financial results of entities, because the entities used different methods of accounting for business combinations. The need for better information about intangible assets is growing, as those assets are an increasingly important economic resource for many entities and are an increasing proportion of the assets acquired in many business combinations.
The authors' sixth edition contains the traditional topics of an advanced text, namely business combinations (eight chapters), foreign exchange and international accounting (three chapters), partnerships (two chapters), and governmental and nonprofit accounting (three chapters).
But Europeans, who are understandably less concerned about the implications of European regulators passing judgment on American business combinations, know a different man.
141 (FAS 141) prohibits the popular pooling-of-interests (poolings) method of accounting for business combinations. All business combinations initiated after June 30,2001 must be accounted for as purchases.
The Accounting Principles Board's opinion on business combinations (APB Opinion No.
The Exposure Draft would require the recognition of deferred tax assets and liabilities in connection with the difference between assigned book values and tax bases of assets that arise in certain purchase business combinations. As with deferred tax assets arising from operations, the Exposure Draft would require the consideration of a valuation allowance at the date of the business combination.
FASB is considering beginning a project to reduce the differences between business combinations and acquisition accounting.
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