Examlex
Upward appraisals occur when:
Financing Cash Flows
Cash flows associated with the raising of capital and repayment of borrowings, including issuing and repurchasing shares, and payment of dividends.
Subsidiaries Acquired
Refers to companies that have been bought and are now controlled by a parent company, becoming part of a larger corporate family.
Reconstruction Of Ledger
The process of reorganizing a company's ledger to correct errors or after a significant transaction.
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