Examlex
Isotopes are atoms of the same element that have different numbers of protons.
Sale
is the transaction between two parties where the ownership of goods, services, or assets is transferred from the seller to the buyer for a specified price.
Acquisition Differential
The difference between the purchase price of a subsidiary and the fair value of its identifiable net assets at the acquisition date, commonly known as goodwill.
Consolidated Equity
The total equity of a parent company and its subsidiaries after intercompany balances and transactions have been eliminated.
Equity Method
An accounting technique used in consolidating financial statements whereby an investment is initially recorded at cost and subsequently adjusted to reflect the investor's share of the investee's net income or losses.
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