Examlex
Which of these treatments is the most scientific?
Goodwill
An intangible asset that arises when a company acquires another business for more than the value of its tangible and identifiable intangible assets.
Outstanding Voting Shares
The total number of shares of a corporation's stock that are currently owned by shareholders and have the right to vote.
Fair Value
An estimate of the price at which an asset or liability could be traded in a fair transaction between willing parties, neither under compulsion to act.
Equity Method
An accounting technique used by a company to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the post-acquisition change in the investor’s proportion of net assets in the investee.
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