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The function of an Institutional Review Board is to
Consolidated Statement
Financial reports that aggregate the financial position, results of operations, and cash flows of a parent company and its subsidiaries into one document.
Acquisition Differential
The difference between the fair value of an acquired company's identifiable net assets and the actual cost to purchase that company.
Goodwill Impairment
A charge that occurs if the value of goodwill on a company's balance sheet exceeds the tested fair market value.
Gain on Sale
The profit realized from the sale of an asset when the selling price exceeds the asset's book value at the time of sale.
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