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Business Combination
A transaction or event in which an acquirer obtains control of one or more businesses, often involving mergers, acquisitions, or consolidations.
Pooling-of-interests Method
A merger accounting method in which the assets and liabilities of merging companies are combined using book values, rather than the purchase method.
Statutory Amalgamation
A merger or combination of two or more companies into a new entity, governed and approved by a legal statute.
Reverse Takeover
A scenario where a smaller or a privately-held company takes over a larger or publicly-traded company, often to bypass the lengthy and complex process of going public.
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