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Under the Step-By-Step Method,the Aggregate Costs of the Investments Would

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Under the step-by-step method,the aggregate costs of the investments would be eliminated against the parent's share of capital and reserves at the date control of the subsidiary has been ultimately established and only one amount of goodwill (or bargain gain on purchase)is calculated.

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Plaintiff

The person or entity who initiates a lawsuit by filing a complaint with a court against a defendant.

Sustained Loss

A continuous or prolonged financial loss over a period, indicating an ongoing negative impact on an entity's financial health.

Breach of Contract

The failure to fulfill the terms of a contract by one or more parties involved.

Injunction

A legal order issued by a court that directs an individual or entity to do or refrain from doing a specific action.

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