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____ may be applied in a process called book matching.
Voting Shares
Shares that grant the shareholder the right to vote on matters of corporate policy and the election of the board of directors.
Equity Method
An accounting technique used when a company holds a significant influence over another (associate) company, usually through ownership of 20% to 50% of the voting stock, involving adjusting the value of the investment based on the investee's performance.
Acquisition Differential
The difference between the purchase price of an acquired company and the fair value of its net identifiable assets.
Common Shares
Equity securities that represent ownership in a corporation, entitling holders to a share of the corporation's profits through dividends and/or capital appreciation.
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