Business Combination

Consideration transferred not attributable to the net fair value of assets

The standard that gives guidance regarding business combinations

This party is the one buying another company

Defense mechanism wherein the acquiree seeks for a friendly buyer

Fair value of net assets exceeds the consideration transferred

a merger enabling companies to operate at different stages of a supply chain

amount in excess of the current market price of a company a buyer is willing to pay to gain control

combined financial statement of the parent and subsidiary

period wherein the revaluation of the assets and liabilities are allowed following the date of acquisition

a defense mechanism wherein top executives are given substantial benefits and are terminated as a result of a takeover