Examlex
If a structure has no apparent function in one species,yet is homologous to a functional organ in another species,this structure is termed
Acquisition Fair Value
The price that would be paid to acquire an asset or the amount received to assume a liability during a business combination.
Business Combination
The coming together of separate entities or businesses into one reporting entity through a variety of transactions such as mergers or acquisitions.
Equity Securities
Equity securities are financial instruments that signify ownership in a company or an entity, and represent a claim on part of its assets and earnings.
Pre-2009 Business Combination
Refers to business mergers or acquisitions that occurred before the implementation of the revised accounting standards in 2009.
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