Examlex
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Acquisition Method
An accounting technique used in mergers and acquisitions to consolidate the financial statements of the acquiring and acquired entities by recording assets at fair value and recognizing goodwill.
Voting Shares
Shares that give the shareholder the right to vote on matters of corporate governance.
Accounting Implications
The effects or outcomes that accounting practices and principles have on financial statements and business decisions.
Business Combination
A transaction or event in which two or more businesses come together to form one company.
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