Business Combination - Definition
A business combination is a transaction or event in which an acquirer obtains control of one or more businesses. A business is defined as an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return directly to investors or other owners, members or participants.
Related Glossary terms
Full List of BRAND TERMS
BrandBeta (βrandβeta®)
Brand Rating
Brand Valuations
Brand Value
Branded Business
Holding Company
IAS 36 - Impairment of Assets
IAS 38 - Intangible Assets
IFRS3 - Business Combinations
IFRS3 - Impact on Business
IFRS3 - Requirements for Brand Valuations
IFRS3 - Implications for Intellectual Property (IP) Managers
Intangible Asset
Net Present Value
Royalty Relief