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_____ is a price tactic that tries to get consumers into a store through false or misleading price advertising and then uses high-pressure selling to persuade consumers to buy more expensive merchandise.
Fair Market Value
The price at which an asset would change hands between a willing buyer and a willing seller, not under compulsion and both having reasonable knowledge of the relevant facts.
Acquisition Differential
The excess of the cost of acquisition over the fair value of the net assets acquired in a business combination, often attributed to intangibles like goodwill.
Fair Value Enterprise Method
A valuation method that estimates the value of an entire enterprise as if it were traded in a fair and open market.
Non-Controlling Interest
A share in the equity of a subsidiary not owned by the parent company, also known as minority interest.
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