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Bonds Payable
A financial accounting term used to describe the outstanding debts owed by a company through issuing bonds.
Equity Method
A method of accounting for investments in which the investing company records the investment at original cost and subsequently adjusts the carrying amount to reflect its share of the net profits or losses of the investee.
Goodwill
An intangible asset that represents the excess of purchase price over the fair value of identifiable net assets of an acquired business.
Acquisition Differential
The disparity between what was paid to acquire a company and the net worth of its clearly identified assets adjusted for their fair market value.
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