Business Combination

From Knowledge base

Business Combination[1]

(1) “Business combination” means a transaction whereby assets or operations of two or more companies not previously under common ownership or control are combined, whether by merger, acquisition, or sale/purchase of assets.


A business combination is a transaction or other event in which an acquirer obtains control of one or more businesses.[2]


Related Pages

Organization Costs

DFAR 231.205-70 External Restructuring Costs

References

  1. ↑ DFARS 231.205-70 - External Restructuring Costs, January 2014
  2. ↑ Statement of Financial Accounting Standards No. 141 (revised 2007) - Business Combinations
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