acquiree


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acquiree

(əˌkwaɪəˈriː)
n
a firm that is acquired
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014
References in periodicals archive ?
* Treatment 3: Do not allocate part of the fair value of the acquiree as a whole to IPR&D, and do not recognize an IPR&D asset or expense.
This structure also helps establish good rapport with the acquiree. Issues can be discussed and problems resolved, frequently without involving other members of management to whom managers of the acquiree may subsequently report.
No longer may an acquirer designate an effective date of the business combination to the beginning of the period and avoid the presentation of preacquisition earnings of the acquiree.
These views support the notion that goodwill can only be determined via an arm's-length transaction in which the acquirer paid more than FMV for the identifiable net assets of the acquiree. Supporters argue that goodwill is such a dubious value that extrapolation to full value is irrelevant and unreliable.
The fair value increment is the excess of the fair value over the book value of the acquiree's identifiable net assets.