Examlex
Buying an existing business is becoming a more popular way to own a small business.
Acquisition Method
An accounting technique used to consolidate the financial statements of two companies after an acquisition.
Equity Method
An accounting approach used to reflect the value of an investment in another company, where the investment's value is adjusted based on the investor's share of the investee's profits or losses.
Par Value
The face value of a bond or stock as stated by the issuing company, which does not necessarily reflect its market value.
Fair Value
An estimated market value of an asset or liability, derived from current prices in an active market.
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