POISON PILL Definition

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POISON PILL is where the targeted company defends itself by making its stock less attractive to an acquirer.

Learn new Accounting Terms

ACCOUNTING CONCEPTS are the assumptions underlying the preparation of financial statements, i.e., the basic assumptions of going concern, accruals, consistency and prudence.

BUSINESS ENTITY is a selection of the legal form under which a business is to operate: sole proprietorship, general partnership, corporation, S corporation (in the U.S.), or, a limited liability company.

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