merger

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merg·er

 (mûr′jər)
n.
1. The act or an instance of merging: a merger of technique and creativity.
2. An absorption of one corporation by another, with the corporation being absorbed losing its separate identity and governance.
3. Law An absorption of a lesser estate, contract, criminal offense, right, or liability into a succeeding larger one, resulting in the extinction of the former.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

merger

(ˈmɜːdʒə)
n
1. (Commerce) commerce the combination of two or more companies, either by the creation of a new organization or by absorption by one of the others. Often called (Brit): amalgamation
2. (Law) law the extinguishment of an estate, interest, contract, right, offence, etc, by its absorption into a greater one
3. the act of merging or the state of being merged
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

merg•er

(ˈmɜr dʒər)

n.
1. a statutory combination of two or more corporations by the transfer of the properties to one surviving corporation.
2. an act or instance of merging.
[1720–30; in legal usage, the extinguishment of a right, estate, etc., by absorption into another < Anglo-French (law French); see merge, -er3]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.

merger

The joining together of two or more firms to form a single company.
Dictionary of Unfamiliar Words by Diagram Group Copyright © 2008 by Diagram Visual Information Limited
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.merger - the combination of two or more commercial companiesmerger - the combination of two or more commercial companies
consolidation, integration - the act of combining into an integral whole; "a consolidation of two corporations"; "after their consolidation the two bills were passed unanimously"; "the defendants asked for a consolidation of the actions against them"
2.merger - an occurrence that involves the production of a unionmerger - an occurrence that involves the production of a union
union - the occurrence of a uniting of separate parts; "lightning produced an unusual union of the metals"
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.

merger

noun union, fusion, consolidation, amalgamation, combination, coalition, incorporation the proposed merger of the two banks
Collins Thesaurus of the English Language – Complete and Unabridged 2nd Edition. 2002 © HarperCollins Publishers 1995, 2002

merger

noun
Something produced by mixing:
The American Heritage® Roget's Thesaurus. Copyright © 2013, 2014 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.
Translations
اِنْدِمَاجُدَمْج، إنْدِماج
fúze
fusionsammenlægningsammenslutning
FusionZusammenschlussFirmenzusammenschlussKonsumption
yritysfuusio
spajanje
samruni, samsteypa
合併
합병
fusion
การรวมกิจการ
sự liên kết

merger

[ˈmɜːdʒəʳ] N (Comm) → fusión f
Collins Spanish Dictionary - Complete and Unabridged 8th Edition 2005 © William Collins Sons & Co. Ltd. 1971, 1988 © HarperCollins Publishers 1992, 1993, 1996, 1997, 2000, 2003, 2005

merger

[ˈmɜːrdʒər] n [companies, banks] → fusion f
Collins English/French Electronic Resource. © HarperCollins Publishers 2005

merger

n (Comm) → Fusion f
Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007

merger

[ˈmɜːdʒəʳ] n (Comm) → fusione f
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995

merge

(məːdʒ) verb
1. to (cause to) combine or join. The sea and sky appear to merge at the horizon.
2. (with into) to change gradually into something else. Summer slowly merged into autumn.
3. (with into etc) to disappear into (eg a crowd, back-ground etc). He merged into the crowd.
ˈmerger noun
a joining together of business firms. There's been a merger between two companies.
Kernerman English Multilingual Dictionary © 2006-2013 K Dictionaries Ltd.

merger

اِنْدِمَاجُ fúze sammenslutning Fusion συγχώνευση fusión yritysfuusio fusion spajanje fusione 合併 합병 fusie fusjon połączenie fusão слияние fusion การรวมกิจการ şirket evliliği sự liên kết 合并
Multilingual Translator © HarperCollins Publishers 2009
References in classic literature ?
The great trusts and business combinations (with which you have your rating) prevent us from rising to the place among you which our intellects qualify us to occupy.
EITF effort to clarify business combinations guidance delayed.
Business combinations occur when an entity obtains control over another entity.
GAAP that involve accounting for intangible assets acquired in business combinations, goodwill, and certain types of interest rate swaps.
The Financial Accounting Standards Board released its response to the post-implementation review of its business combinations reporting standard.
For-profit entities planning business combinations in the near future should be aware of the effect FASB Statement of Financial Accounting Standards (SFAS) No.
The exposure drafts issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are considered a major joint project on business combinations. This paper discusses the significant proposed accounting changes, which include the application of the acquisition method, recognition of full goodwill in partial business combinations, use of fair value measurements, and expense treatment for certain acquisition-related costs.
Business Combinations. IASB and FASB are jointly working on a project regarding major changes to business combination accounting.
The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) each published an exposure draft (ED) containing joint proposals to improve and align the accounting for business combinations (www.iasb.org/current/ed.asp; www.fasb.org/draft).
Financial Accounting Standards Board (FASB) have each published for public comment an Exposure Draft containing joint proposals to improve and align accounting for business combinations. The proposals include a draft standard that the boards have developed in their first major joint project.
The Committee is pleased to respond to the IASB (hereafter the Board) Exposure Draft on Business Combinations (hereafter the ED).

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