Examlex
What is plagiarism? What is it uncivil and unethical?
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets.
Equity Method
A method of accounting where an investor recognizes its share of the profits and losses of an investee, adjusting the carrying value of its investment accordingly.
Impairment
A permanent reduction in the value of an asset to below its carrying amount, reflecting a decline in its fair value.
Dividends
Payments made by a corporation to its shareholder members, distributing a portion of the company's earnings.
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