Examlex
Sentencing disparity occurs when penalties of different severity are imposed for different kinds of crime.
Statutory Merger
A legal consolidation of two companies into one entity, as approved by local laws and regulations.
Legal Corporation
A legal corporation is an entity that is legally recognized as a separate entity from its owners, providing limited liability protection to its shareholders.
Business Combination
The process of merging two or more companies into one entity, which includes acquisitions and consolidations.
Pooling of Interest Method
An accounting method used in mergers and acquisitions, where the combined assets and liabilities of the merging entities are recorded at their historical costs.
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