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business combination |
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In the letter, EMR noted, "As we discussed today, we believe that a business combination of EMR and Metal Management would be in the best interests of Metal Management, its stockholders and EMR. A business combination occurs when an entity acquires net assets that constitute a business or equity interests of one or more other entities and obtains control over that entity or entities. The AICPA this month will release a new practice aid entitled Assets Acquired in a Business Combination to Be Used in Research and Development Activities: A Focus on Software, Electronic Devices, and Pharmaceutical Industries (No. |
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