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Acquisition Method
The accounting method used to consolidate the financial statements of a parent company and its acquired subsidiary.
Business Combinations
Occurs when one company acquires control over another, either through the purchase of shares, assets, or a merger.
Pooling of Interests
An accounting method used in business combinations that treats the entities as if they have been combined retroactively, distributing the equity shares among the combined entity's shareholders.
Purchase Method
An accounting method used to consolidate the financial statements of a parent company and its subsidiaries, reflecting the purchase of one entity by another.
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