Examlex
The splitting of a large nucleus into two smaller nuclei upon absorbing a neutron is nuclear fusion.
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.
GAAP
Generally Accepted Accounting Principles; a collection of commonly-followed accounting rules and standards for financial reporting.
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