18 Terms
Home > Industry/Domain > Banking; Business services > Mergers & acquisitions
Mergers & acquisitions
Referring to the aspect of corporate strategy, finance and management that deals with the buying, selling or combining of different companies that can assist a growing company to grow rapidly without having to create another business entity.
Industry: Banking; Business services
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Mergers & acquisitions
Intellectual property
Banking; Mergers & acquisitions
A business's legally protectable intangible assets, including patents, copyrights, trade names, domain names, trade secrets and trademarks or servicemarks.
Instalment sale
Banking; Mergers & acquisitions
A sale of property where at least one payment is to be received after the tax year in which the sale occurs. See IRS Publication 537.
Indemnification
Banking; Mergers & acquisitions
A contractual term whereby one party agrees to compensate the other party for any loss that the other party may suffer related to the contract or transaction. In stock and asset purchase agreements, ...
Goodwill
Banking; Mergers & acquisitions
An intangible asset which provides a competitive advantage, such as a strong brand and reputation. Following an acquisition, goodwill will appear on the balance sheet of the acquirer in the amount by ...
Generally accepted accounting procedures (GAAP)
Banking; Mergers & acquisitions
Common set of accounting principles, standards and procedures established by the Financial Accounting Standards Board that companies use to compile their Financial Statements.
Fiscal year
Banking; Mergers & acquisitions
The time period reflected by a set of financial statements, or the 12-month period a taxpayer uses to determine his or her income tax.
Financial statements
Banking; Mergers & acquisitions
Financial reports of a company which include: Balance Sheet; Income statement (or Profit and Loss statement ("P&L"), Statement of retained earnings which explains the changes in a company's ...
