Examlex
A(n)____________________ is someone who accesses a computer or network illegally but has the intent of destroying data, stealing information, or other malicious action.
Carrying Amounts
The value at which an asset or liability is recognized in the balance sheet after accounting for depreciation, amortization, and impairment costs.
Negative Goodwill
A situation that occurs when the purchase price of a company is less than the fair value of its net assets, often recognized as a gain in the acquirer's profit and loss account.
Identifiable Net Assets
Assets of an acquired company that can be assigned a fair value and are capable of being separated or divided from the entity for recognition during an acquisition.
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.
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