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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The arrow indicates direction of control.
A has acquired control of B
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A may acquire …
What if A simply acquires 1 or more individual assets of B?
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This is NOT regarded as a business combination
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