Examlex
Term for identification: Laozi
Business Combination Valuation Reserve
A reserve created during the accounting for a business combination to adjust the values of the combined entity's assets and liabilities to their fair values.
Acquisition Analysis
The process of evaluating the attractiveness and financial implications of a potential acquisition to determine its feasibility and benefits.
Deferred Tax Liability
A tax obligation that arises from temporary differences between the accounting and tax treatment of transactions, which will be paid in the future.
Business Combination Revaluation
A reassessment of the fair value of assets and liabilities of companies involved in a merger or acquisition, affecting their combined balance sheet.
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