SPIN-OFF Definition

Bookmark and Share

SPIN-OFF is a type of corporate reorganization in which the original corporation transfers some of its assets to a newly formed corporation. In exchange for the spun off assets, the original corporation receives all of the new corporations capital stock, which it then distributes to its shareholders as a property dividend.

Learn new Accounting Terms

GOODWILL VALUE is the value attributable to goodwill.

ECONOMIC RESOURCES is the profitable extraction or production, under defined investment assumptions, of returns that are analytically demonstrable or can be assumed with reasonable certainty.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.