Examlex
Variables are classified according to their
Acquisition Differential
The difference between the purchase price of an acquired entity and the fair value of its identifiable net assets.
Goodwill Impairment
The decrease in the value of a company’s goodwill, which occurs when the market value of the entity is less than its recorded value on the balance sheet.
Fair Value Adjustment
An accounting process to adjust the book value of an asset or liability to reflect its current market value.
Equity Method
A method in accounting for logging investments where the investor holds considerable sway over the entity being invested in, yet lacks full control.
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