Mergers and Acquisitions

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Mergers and Acquisitions

A term referring to any process by which two companies become one. In a merger, two companies integrate their operations, management, stock, and everything else, while, in an acquisition, one company buys another. Mergers and acquisitions may also refer to all legal, financial, and other issues involved before a merger or acquisition can take place.
References in periodicals archive ?
CLIENTS BENEFIT FROM USING AN INTERMEDIARY such as a CPA/valuator to handle a merger or acquisition.
Don't go into a merger or acquisition unless it's part of a clear, well-thought-out, written strategic plan, warns Nicholas J.
Disclose information to enable users of the financial statements to evaluate the nature and financial effects of the merger or acquisition.
Today's other Exposure Draft, Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition, proposes accounting guidance for those intangible assets after a merger or acquisition.
Whether or not severance from service results from a merger or acquisition depends on the particular set of circumstances.
If the transaction is structured to avoid the same desk rule, the plan may be terminated and distributions may be made to the participants before the merger or acquisition occurs.
In addition, there may be a very substantial body of information related to the merger or acquisition itself, such as due diligence files, contract documentation, inventory lists, and much more.
Thus, if the consolidation's form was a merger or acquisition, the new organization inherits responsibility for the acquired organization's information assets, including whatever liabilities attach to them.
Two-thirds of the companies Right studied had engaged in an international merger or acquisition.
For strategic buyers, growing market share (65%) and increased profitability (52%) are the two primary goals of a merger or acquisition.
When companies involve their human resource departments in the early stages of a merger or acquisition, there is a greater likelihood of success in achieving merger synergies and overcoming obstacles, according to the preliminary results of a new survey on the role of the HR function in mergers and acquisitions.
In 1999, 9,088 companies underwent a merger or acquisition accounting for $1,416 billion in M&A activity, compared to 7,809 companies and $1,193 billion in expenditures in 1998.