Examlex
The L in the LISAN method stands for
Purchase Consideration
The total value transferred by an acquirer to obtain control of an acquired entity, which can include cash, securities, or other assets.
Net Fair Value
The amount that an asset could be bought or sold for in a current transaction between willing parties, minus any selling costs.
Unrecorded Goodwill
Goodwill that has arisen through operations but has not been formalized in the financial statements because it has not been acquired through a business combination.
Business Combination
The process of merging two or more entities into one, typically to achieve operational synergies or market expansion.
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