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Business Combination Valuation Entries
Accounting entries made to adjust and reflect the fair values of assets acquired and liabilities assumed in a business combination.
Fair Value Adjustments
Changes made to the reported carrying value of an asset or liability to reflect its current market value.
Identifiable Net Assets
Assets of a company that can be separated or divided from the entity and sold, transferred, licensed, rented, or exchanged.
Fair Values
An estimate of the market value of an asset or liability based on current conditions and assumptions of what parties would agree upon as a fair exchange.
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