Acquisition, from acquire, is the taking over or buying of a business to add to existing businesses. Many transactions are in fact acquisitive though they may be described in other terms such as mergers or joint ventures. Where effective ownership passes from one group of owners, perhaps shareholders to another, an acquisition has taken place. While acquisitive activity is normally associated with the buying and selling of companies it also applied to capital assets, brands, stocks and any other tradable item. Normal understanding is that an acquisition is the take-over or purchase of a company, normally this would be as a going concern. See also going concern 05/08/2001 Use your browser back button or |
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