Examlex
_____________ justice is related to the respectfulness and personal tone of the communications surrounding the evaluation.
Fair Value Adjustments
Adjustments made to the carrying value of an asset or liability to reflect its current market value.
Pre-acquisition Equity
The equity value of a company before being acquired by another entity, used to assess the financial status and baseline worth of the target company.
Revaluation Surplus
An increase in the carrying amount of an asset, recognized in equity, when its fair value exceeds its carrying amount.
Pre-acquisition Entry
An accounting entry made to adjust the values of the acquirer's and acquiree's assets and liabilities to fair value at the acquisition date.
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