Examlex
Summary reports are typical in academic settings but rarely used in business settings.
Fair Market Value
The price at which an asset would trade in a competitive auction setting.
Business Combination
A transaction or event in which an acquirer gains control over one or more businesses.
Consolidated Balance Sheet
A financial statement that presents the total assets, liabilities, and shareholders' equity of a parent company and its subsidiaries as one single entity.
Acquisition Differential
The variance between the purchase price of an acquisition and the fair value of the net assets that are distinctly recognized.
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