pooling of interest
rollup
horizontal merger
recapitalization
quasi-reorganization
share split
mergers and acquisitions
share
coalescence
mergence
acquirer
tax accounting
amalgamation
conglomeration
elimination
enterprise value
capital structure
section 104 holding
interspersion
interspersal
stock company
virement
bolsa
merger agreement
acquisition agreement
straight-line method of depreciation
straight-line method
accounting standard
accounting principle
subsidiarization
inventory accounting
mutual fund
joint-stock company
horizontal integration
horizontal combination
factoring
adjusting entry
deaccumulation
rest
ledger
marketization
collateralized loan obligation
factor
purchasing department
loan-back
bookkeeping machine
rationalization
bisection
coenrichment
mezzanine financing