Examlex
In-text parenthetical citations direct the reader to a list of sources that is arranged alphabetically by the:
Journal Entry
A record in bookkeeping that logs the debit and credit aspects of a financial transaction.
Retained Earnings
The portion of a business's profits not distributed to shareholders, reinvested in the business instead.
Push-down Accounting
An accounting method applied in business combinations where the purchase price of an acquired entity is reflected in the financial statements of the acquired company.
Business Combination
A transaction or event in which two or more businesses come together to form a single reporting entity, typically involving the acquisition of one by another.
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