A classmate argues that failing to culminate an acquisition that has already begun is considered a Reverse Acquisition.

A classmate argues that failing to culminate an acquisition that has already begun is considered a Reverse Acquisition.  Do you agree that this is the appropriate interpretation of a Reverse Acquisition?  Why or why not?  Support your response with a reference from the Codification.  Please answer all the parts of the questions.  Thank you!

No= reverse acquisition is differ from the terminate acquisition. Reverse acquisition means whenthere is a commercial arrangement in which the individual delivering safeties is chosen adeveloped...