Examlex
Match each term with its definition.
-System of recording and summarizing business and financial transactions and analyzing,verifying,and reporting the results
Fair Value Increments
Adjustments made to the book values of assets or liabilities to reflect their fair value at the time of acquisition in a business combination.
Bargain Purchase
A situation where the purchase price of a company is less than the fair value of its net identifiable assets.
Purchase Consideration
The total value transferred by an acquirer to purchase a company, which can include cash, securities, or other assets.
Fair Value
A measure of the price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.
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