Examlex
The five groups of competence in the typological perspective include
Equity Method
An accounting technique used to record investments in other companies, where the investment's value is adjusted based on the investor's share of the investee's profits or losses.
Acquisition Combination
The process of uniting two or more entities into one, typically through the purchase of one by another, and integrating their operations.
Consolidated Net Income
The total net income of a parent company and its subsidiaries after intercompany transactions have been eliminated, presented in a single figure.
Goodwill
An intangible asset that arises when a company acquires another company for a price higher than the fair value of its net identifiable assets.
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