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1. Acquirer & Acquiree. An acquisition is a type of business combination. It involves 2 parties, known as the Acquirer; and Acquiree. What is the difference between these 2 parties?. 1. Acquirer & Acquiree. The acquirer obtains control of the other combining entity or business.

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1 acquirer acquiree
1. Acquirer & Acquiree
  • An acquisition is a type of business combination. It involves 2 parties, known as the
    • Acquirer; and
    • Acquiree.
  • What is the difference between these 2 parties?
1 acquirer acquiree2
1. Acquirer & Acquiree
  • The acquirer obtains control of the other combining entity or business.
    • The entity being acquired is known as the acquiree.
  • In the remainder of this module, we will use
    • A to denote the acquirer; and
    • B to denote the acquiree
1 acquirer acquiree3
1. Acquirer & Acquiree

The arrow indicates direction of control.

  • What does the acquirer actually receive from the acquiree?

A has acquired control of B

A

B

1 a the acquirer
1.a The Acquirer

A

B

  • The entire business of B
  • 1 or more segments of B
  • 1 or more cash generating units of B
  • Shares in B

Click on the mouse to find out

A may acquire …

1 a the acquirer5
1.a The Acquirer

What if A simply acquires 1 or more individual assets of B?

Click on the mouse to find out.

This is NOT regarded as a business combination

  • It is treated as a purchase of non-current assets

End this lesson