Examlex
Information-flow researchers differentiated between "hard" and "soft" news. Hard news typically included news about politics, science, world events, and community organizations.
Excess Consideration
The amount paid by an acquiring company over and above the fair value of the net identifiable assets of the acquired company, often recorded as goodwill.
Underlying Book Value
The net asset value of a company calculated by total assets minus intangible assets (patents, goodwill) and liabilities.
Consolidated Current Assets
The total value of all short-term assets held by a company and its subsidiaries, as reported on a consolidated balance sheet.
Excess Consideration
This term is involved in accounting and finance, indicating the amount paid over the fair value of the net assets of a company during an acquisition.
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