Examlex
The "Misery" index is defined as
Goodwill
An intangible asset representing the excess of acquisition cost over the fair value of identifiable net assets acquired in a business combination.
Acquiring Company
A company that purchases most or all of another company's shares to gain control of that company.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its tangible and identifiable intangible assets.
Book Values
The value of an asset as it appears on a company's balance sheet, calculated as the cost of the asset minus any depreciation or amortization.
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