ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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BUSINESS COMBINATION Definition
BUSINESS COMBINATION is the merger of separate entities or operations of entities into one reporting entity.
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COMMANDER THEORY holds that the goals of the managers of the entity are as equally important as the stockholders. The theory assumes that the "commanders" view will transpose the view of the investor.
PARENT COMPANY is a company of which others are subsidiaries.
