Merger Accounting

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Definitions
Business Combination
Business Combination Economic Entities Acquisition Accounting Merger Accounting Net Assets
The bringing together of separate economic entities as a result of one entity uniting with, or obtaining control over, the net assets and operations of another.
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Definitions
Merger
Merger Business Combination Equity Financial Reporting Standard 6 Merger Accounting Acquisitions
A merger involves the combination of two or more businesses on an equal footing to create a new entity where shareholders mutually share risks and rewards without any party obtaining control over another.
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Definitions
Merger Accounting
Merger Accounting Business Combinations Financial Reporting Group Reconstruction Accounting Standards Net Assets IFRS 3
Merger accounting is a method that treats two or more businesses as combining on an equal footing. It's favored in scenarios of group reconstruction where it's applied without restating net assets to fair value.
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