acquire

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acquire

(Receive), verb accept, achieve, adipisci, adopt, be given, come into possession of, derive, gain, glean, obtain, reap, take in, win

acquire

(Secure), verb adquirere, annex, appropriate, assume, assume ownership, attain, exact, extort, extract, force from, gain, get, make one's own, obtain by any means, purchase, realize, steal, take, take possession, wrest from
Associated concepts: acquire a business, acquire by fraud, acquire by gift, acquire by inheritance, acquire by will, accuire for resale, acquire ownership
Foreign phrases: Incorporalia bello non adquiruntur.Things incorporeal are not acquired in war.
See also: accept, accrue, aggregate, appropriate, arise, attain, collect, condemn, derive, gain, garner, gather, hoard, impress, increase, incur, inherit, obtain, occupy, possess, procure, profit, purchase, realize, reap, receive, recover, seize, store, succeed, take

TO ACQUIRE, descents, contracts. To make property one's own.
    2. Title to property is acquired in two ways, by descent, (q.v.) and by purchase (q.v.). Acquisition by purchase, is either by, 1. Escheat. 2. Occupancy. 3. Prescription. 4. Forfeiture. 5. Alienation, which is either by deed or by matter of record. Things which cannot be sold, cannot be acquired.

References in periodicals archive ?
By reporting net assets at the same amounts in the acquiree's separate financial statements and the consolidated financial statements, at least at acquisition, users of the acquiree's financial statements can readily assess the financial impact of an acquiree on the consolidated entity.
When an acquiree is an operating segment, issuing separate financial statements on a basis other than pushdown will conflict with financial information about that segment provided by the diversified entity.
Consistency and comparability are impaired for users of acquiree financial statements following pushdown accounting.
Pushdown accounting may create problems for the acquiree in complying with existing agreements with outsider creditors and preferred stockholders that are based on financial statement amounts or ratios.
In applying pushdown accounting to less-than-wholly-owned subsidiaries, the SEC staff traditionally requires a parent company theory approach to the valuation of acquiree net assets.
In contrast to the parent company theory approach, under an entity theory approach to pushdown accounting, the NCV of each acquiree identifiable asset and liability is its fair value at the date on which there is a substantial but less-than-100% change in ownership.
These findings are consistent with Krishnan, Miller, and Judge (1997) that differences in functional backgrounds among managers of acquirer and acquiree lowered post acquisition turnover.
The date on which the acquirer obtains control of the acquiree generally is the date on which the acquirer legally transfers the consideration (if any), acquires the assets, and assumes the liabilities of the acquiree--the closing date.
As of the acquisition date, the acquirer shall recognize, separately from goodwill, the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree.
For example, costs the acquirer expects but is not obligated to incur in the future to effect its plan to exit an activity of an acquiree or to terminate the employment of or relocate an acquiree's employees are not liabilities at the acquisition date.
In addition, to qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must be part of what the acquirer and the acquiree (or its former owners) exchanged (or what was contributed) in the acquisition transaction rather than the result of separate transactions.
The acquirer's application of the recognition principle and conditions may result in recognizing some assets and liabilities that the acquiree had not previously recognized as assets and liabilities in its financial statements.