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The triarchic theory of human intelligence was developed by
Acquisition Differential
The excess of the cost of acquisition over the fair value of the net assets acquired in a business combination, often attributed to intangibles like goodwill.
Fair Value Enterprise Method
A valuation method that estimates the value of an entire enterprise as if it were traded in a fair and open market.
Non-Controlling Interest
A share in the equity of a subsidiary not owned by the parent company, also known as minority interest.
Control Premium
An additional amount paid over the fair market value for a controlling interest in a company.
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