Examlex
In conversational analysis, preference refers to:
Shareholders' Equity
The residual interest in the assets of an entity after deducting liabilities, representing the owners' claim on the company's assets.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets.
Consolidated Financial Statements
These statements combine the financial information of a parent company and its subsidiaries, presenting the financial performance and position as if they were a single entity.
Impairment
The decrease in the recoverable value of an asset below its carrying amount, leading to a write-down value in the balance sheet.
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