Examlex
A group of geneticists exposed the seeds of a dicot plant to various levels of radiation in order to induce random mutations. Many of the irradiated seeds failed to germinate. Some of the seeds, however, germinated in the lab a were carefully studied. The scientists discovered a mutation that prevents the formation of a hypocotyl hook dur germination. Based on this scenario, the mutant plant most likely germinated
Fair Value Adjustment
An accounting process to adjust the book value of an asset or liability to reflect its current market value.
Equity Method
A method in accounting for logging investments where the investor holds considerable sway over the entity being invested in, yet lacks full control.
Acquisition Differential
The difference between the purchase price of a company and the net fair value of its identifiable assets and liabilities.
Goodwill
An intangible asset arising from the acquisition of one entity by another, representing the excess of purchase price over the fair market value of identifiable net assets.
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