Business Combinations

Combining of two entities. Under the purchase method of accounting, one entity is deemed to acquire another and there is a new basis of accounting for the assets and liabilities of the acquired company. In a pooling of interests, two entities merge through an exchange of common stock and there is no change in the carrying value of the assets or liabilities.

Accounting

Advertising

Banking

Bankruptcy

E-Commerce

Economics

Finance

Law

Investment

Insurance

Marketing

Real estate

Statistic

Trade

Purchasing