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Link rot refers to
Contingent Consideration
Contingent consideration refers to a payment that may be required in the future, the amount of which depends on certain events or conditions that may or may not happen.
Fair Value
The estimated price at which an asset or liability could be traded in an arm's length transaction between informed, willing parties.
Pro-Rata Share
A portion of something that is divided among participants in proportion to their share, interest, or contribution.
Proportionate Consolidation Method
A method of accounting where a parent company includes its share of the assets, liabilities, income, and expenses of a joint venture or associate in its financial statements proportionate to its ownership interest.
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