Accretion
Accretion is the gradual increase in the carrying amount of a liability or asset over time due to accruals such as interest or amortization; in corporate finance, the term is also used to describe the expected increase in earnings per share (EPS) after a merger or acquisition.
Example: After the merger, management projected that the deal would be accretive to EPS, with the combined company’s expected post‑transaction EPS exceeding the acquirer’s pre‑deal EPS.
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