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Fair Value
The compensation for parting with an asset or the financial burden of settling a liability in an orderly market operation as of the measurement checkpoint.
Acquisition Method
An accounting technique used to consolidate the financial statements of two companies when one acquires the other.
Subsidiary's Fair Value
The estimated market value of a subsidiary company if its assets were to be sold or the company were to be acquired as a whole.
Goodwill
A non-physical asset that is recognized when one company purchases another at a price higher than the sum of the net value of its identifiable assets.
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