Examlex
What is meant by the "sleeper effect" in understanding the consequences of divorce?
Acquisition Method
An accounting technique used in consolidating the financial statements of a group in which one controls one or more others, focusing on fair value of the acquired assets and liabilities.
Stock Contingency
Relates to conditions or events that must occur before the issuance of stock can happen or conditions affecting a stock’s status.
Contingent Performance Obligation
An obligation in a contract that becomes enforceable only under certain conditions or upon the occurrence of specific events.
Additional Paid-In Capital
The amount of capital paid by investors for shares that exceeds the par value of the shares; also referred to as share premium.
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