merger

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merger

Forensic medicine
Under claim preclusion or res judicata, a merger prevents a prevailing plaintiff from re-litigating defences that could have been raised when seeking to enforce a judgment, so as to prevent a second legal action seeking more or different relief (if the plaintiff’s first claim on a cause of action prevailed).
 
Managed care
The integration of ≥ 2 hospitals/healthcare facilities to form a single unit.

merger

Managed care The integration of ≥ 2 hospitals/health care facilities to form a single unit. See Virtual merger.
References in periodicals archive ?
The central objective of this paper is to associate and distinguish two different methods of accounting for business combinations: the Acquisition method and the Purchase method.
In addition, a new CPE course, What You Need to Know About Accounting for Business Combinations (DVD/Manual, 182000CPA10), will help CPAs involved with mergers, acquisitions and change of ownership understand the effects of SFAS No.
Most importantly, the FASB and the IASB EDs on business combinations are jointly developed and contain virtually the same accounting concepts, and therefore represent a major joint convergence project between these two Boards.
The proposals would also result in fewer exceptions to the principle of measuring assets acquired and liabilities assumed in a business combination at fair value.
1) All business combinations within its scope must be accounted for by the purchase method.
141, Business Combinations, addresses financial accounting and reporting for business combinations and supercedes Accounting Principles Board (APB) Opinion 16 rules on purchase and pooling accounting.
The business combinations topics use a wealth of references to the real world including some vignettes set off in shaded areas of the pages.
And business combinations that proceed without his approval can be unwound by order of his office.
The separate recognition of intangible assets is more important now than in previous business combinations because FASB Statement No.
The prospective accounting treatment is limited to business combinations that are accounted for as a purchase under the Accounting Principles Board's opinion.

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