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Business Definition for: business combination
business combination

alliance of a company and one or more incorporated or unincorporated businesses into a single accounting entity that then carries on the activities of the separate entities. A usiness combination must be accounted for under the purchase (ACCOUNTING) method It does notcover the transfer of a business to a substitute corporation. The business combination date comes before the consolidation date when consolidated financial statements are prepared.

business combination
See also merger
business combination
See also merger
business combination

bringing together a company and one or more incorporated or unincorporated businesses into a single accounting entity that then carries on the activities of the separate entities.

Copyright © 2005, 2000, 1995, 1987 by Barron's Educational Series, Inc., Reprinted by arrangement with Publisher.
Copyright © 2006, 2003, 1998, 1995, 1991, 1987, 1985 by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher.
Copyright c 2006, 2000, 1997, 1993, 1990 by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher.
Copyright © 2007, 2000, 1997, 1987, by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher.

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