An acquisition is a business combination in which one of the enterprises, the acquirer, obtains control over the net assets and operations of another enterprise, the acquiree, in exchange for the transfer of assets, incurrence of a liability or issue of equity.
Prevzem je poslovna združitev, pri kateri eno podjetje, prevzemnik, pridobi oblast nad čistim premoženjem in delovanjem drugega, prevzetega podjetja, v zameno za prenos sredstev, zadolžitev ali izdajo kapitala.