Examlex
What is a cardinality constraint in an ER diagram?
Fair Value
An estimated market price for an asset or liability, reflecting what both parties in a transaction are willing to exchange based on current market conditions.
Fair Value
The cost that would be incurred to transfer a liability or the revenue expected from selling an asset, during a structured exchange among participants in the market, at the point of measurement.
Consolidated Financial Statements
Financial statements that integrate all assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries into one document.
Goodwill
An intangible asset that arises when a company acquires another company for a price higher than the fair value of its net identifiable assets and liabilities.
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