Examlex
Concatenation is the process of converting text, numbers, sound, photos, and video into data that can be processed by digital devices.
Fair Value
The monetary amount anticipated for the disposal of an asset or the fee for shifting a liability in a coordinated marketplace interaction on the appraisal day.
Bargain Purchase
The acquisition of an asset or company at a price significantly below its fair market value.
AASB 3
The Australian Accounting Standards Board's standard on Business Combinations, which provides the guidelines for accounting for the acquisition of businesses.
Business Combinations
Transactions or other events in which an acquirer gains control over one or more businesses, usually involving mergers or acquisitions.
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