acquisition

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Related to Acquisitions: Mergers and acquisitions

acquisition

noun acceptance, acceptation, appropriation, assumption, attainment, find, gain, gleaning, intaking, obtainment of property, possession, procuration, procurement, realization, receival, receiving, reception, recipience, stealing, taking
Associated concepts: acquisition by purchase, acquisition of assets, acquisition of property, acquisition value
Foreign phrases: Qui acquirit sibi acquirit haeredibus.He who acquires for himself acquires for his heirs.

ACQUISITION, property, contracts, descent. The act by which the person procures the property of a thing.
    2. An acquisition, may be temporary or perpetual, and be procured either for a valuable consideration, for example, by buying the same; or without consideration, as by gift or descent.
    3. Acquisition may be divided into original and derivative. Original acquisition is procured by occupancy, 1 Bouv. Inst. n. 490; 2 Kent. Com. 289; Menstr. Leg. du Dr. Civ. Rom. Sec. 344 ; by accession, 1 Bouv. Inst. n. Sec. 499; 2 Kent., Com. 293; by intellectual labor, namely, for inventions, which are secured by patent rights and for the authorship of books, maps, and charts, which is protected by copyrights. 1. Bouv. Inst. n. 508.
    4. Derivative acquisitions are those which are procured from others, either by act of law, or by act of the parties. Goods and chattels may change owners by act of law in the cases of forfeiture, succession, marriage, judgment, insolvency, and intestacy. And by act of the parties, by gift or sale. Property may be acquired by a man himself, or by those who are in his power, for him; as by his children while minors; 1 N. Hamps. R. 28; 1 United States Law Journ. 513 ; by his apprentices or his slaves. Vide Ruth. Inst. ch. 6 & 7; Dig. 41, 1, 53; Inst. 2,9; Id. 2,9,3.

References in periodicals archive ?

WASHINGTON -- Changes in the Air Force's acquisition community have already resulted in quicker delivery of capability to the warfighter, according to the assistant secretary of the Air Force for acquisition.

Air Force Print News (Sept. 14, 2006): changes to acquisition processes reduce delivery time

Recognizing gains on acquisitions is not permitted using current accounting standards.

Business combinations: requiring the acquisition method

It is hoped that many of the processes proposed for Tier II acquisitions will eventually be adopted for Tier I acquisitions as well.

A multitiered approach to army acquisition

In this environment, boards should use their expanded role to not only monitor management, but also to increase the probability of successful acquisitions by adding value through their additional guidance and experienced counsel.

M & A issues raise the governance bar: board members operating in this more stringent era should apply their experience and counsel to help their companies improve the likelihood of acquisition success

If the brokers cannot achieve organic growth because of a leveling in pricing, then they will continue to look to mergers and acquisitions as a means to increase their market share.

Seller beware: insurance agencies that put themselves up for sale must understand the differences between being acquired by a bank, a publicly traded producer or another privately held agency

Acquisitions must create value for shareholders and be earnings enhancing in the first year.

SCA cleans up in the 'niceness' stakes: for Europe's SCA, "play nice" isn't just good advice--it's a winning business strategy

Like other exchange transactions, acquisitions are measured in general on the basis of the fair market values (FMVs) of the exchanged or acquired properties.

Tax implications of FASs 141 and 142

Saint-Gobain's growth strategy, like that of many firms, requires acquisitions.

Lessons from the Front

In determining whether shareholders retain the requisite ownership of both corporations throughout the four-year period, acquisitions or dispositions of stock that are "unrelated" to the distribution would be disregarded.

The new anti-Morris trust and intragroup spin provisions

16 says entities that engage in purchase acquisitions may include certain associated costs in the acquisition price, thereby capitalizing the costs rather than deducting them from income as an expense in the current period.

Acquisition accounting: SEC closes the GAAP

is a full-service real estate company with substantial in-house expertise and resources in property management, marketing, leasing, acquisitions, development and financing.

Maguire Properties Agrees to Acquire $2.875 Billion Portfolio of Orange County and Downtown Los Angeles Assets

Etter was sworn in as assistant secretary of the Navy for research, development and acquisition in November 2005.