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In black-box testing, the tester should already know something about how the program is implemented so that he/she can more carefully identify what portion(s) of the software may lead to errors.
Acquisition Date
The exact date on which the acquirer effectively gains control over the acquiree in a business combination.
Impairment Loss
A charge recorded when the carrying amount of an asset exceeds its recoverable amount.
Carrying Amounts
The value at which an asset is recognized on the balance sheet, after deducting accumulated depreciation or amortization.
Goodwill
An intangible asset that arises when a buyer acquires an existing business at a price higher than the fair market value of its net identifiable assets.
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