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Acquisition Method
An accounting approach used to consolidate the financial statements of two companies when one acquires control over the other.
Unrealized Gain
An increase in the value of an asset that has not been sold, reflecting a potential profit that is not yet realized.
Gain on Acquisition
The positive difference between the value acquired and the purchase price paid in a business combination.
Loss on Acquisition
Financial loss recognized when the cost of acquiring a company exceeds the sum of the fair value of its identifiable net assets at the acquisition date.
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