Examlex
A style set is a group of title, heading, and paragraph styles.
Fair Market Value
The price that an asset would sell for on the open market between a willing buyer and seller.
Proportionate Consolidation Method
An accounting technique where an investor reports its share of an investee's assets, liabilities, income, and expenses in proportion to its ownership percentage, without consolidating the financial statements.
Consolidated Balance Sheet
A financial statement that aggregates the assets, liabilities, and equity of a parent company and its subsidiaries into one document.
Goodwill
An intangible asset that arises when a buyer acquires an existing business, representing the premium paid over the fair value of its net assets.
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