Examlex
Goodwill
An intangible asset created when one company purchases another for a price higher than the combined value of its physical and recognizable intangible assets.
Purchase Accounting Method
An accounting approach used in mergers and acquisitions, where the assets and liabilities of the acquired company are added to the acquirer's balance sheet at their current fair market values.
Balance Sheet
A financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time.
Tender Offer
A tender offer is a proposal made publicly by an investor or company to purchase some or all of shareholders' shares in a corporation at a specified price.
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