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During 2014, Manning Corporation Purchased 100% of the Outstanding Voting

question 80

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During 2014, Manning Corporation purchased 100% of the outstanding voting common stock shares of Brady Corporation for $4.0 million. Brady's assets had a book value of $5.0 million and fair value of $6.5 million. The book value as well as fair value of Brady's liabilities equaled $3.2 million. How much was paid for goodwill?

Recognize declarative vs. procedural learning in the context of training assessment.
Compare and contrast different training evaluation models (Kirkpatrick, DBE, COMA).
Grasp the state of training evaluation practices and their evolution over time in specific regions (e.g., Canada).
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