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_____ is a process of self-evaluation and evaluations by a manager, peers, direct reports, and possibly customers.
Business Combination Valuation Entries
Journal entries made in accounting to record the assets and liabilities at their fair values in a business acquisition.
Dividend Payable
A liability recorded on a company's balance sheet representing the amount of dividends declared by the board of directors but not yet paid to shareholders.
Cum Div. Basis
A term indicating that a stock is trading with the right to receive the most recently declared dividend, as opposed to "ex-dividend" where the right is not included in the purchase.
Pre-acquisition Entry
A journal entry made to record the financial impacts of acquiring company interest or assets before full acquisition or control is obtained.
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