Examlex
Match the descriptions with the corresponding terms.
-Aortic stenosis
Goodwill
An intangible asset representing the excess of the purchase consideration over the fair value of net identifiable assets of a business acquired.
Business Combination
A transaction or event in which an acquirer gains control over one or more businesses, often involving mergers, acquisitions, or consolidations.
Impairment
A decrease in the recoverable amount of an asset to below its carrying amount on the balance sheet, resulting in a charge to the company's earnings.
Cash-Generating Units
The smallest identifiable group of assets that generates cash inflows independently of other assets or groups of assets.
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