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Cash-Generating Units
The smallest identifiable group of assets that generates cash inflows independently of other assets or groups of assets.
Business Combination
A transaction or event in which a buyer obtains control of one or more businesses.
Goodwill
An intangible asset reflecting the premium paid over the fair market value of assets during an acquisition, attributed to the company's brand, customer relations, and reputation.
IFRS
International Financial Reporting Standards, which are a set of accounting principles that govern financial reporting and are designed to be globally consistent.
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