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Convergent plate boundaries tend to be found
Bonus Share Dividend
A reward to shareholders in the form of additional shares instead of cash, based on the number of shares already held, often issued from a company's accumulated reserves.
Pre-acquisition Retained Earnings
The accumulated profits of a company before it was acquired by another entity, which are not included in the calculation of goodwill.
Consolidation Worksheet
A document used in preparing consolidated financial statements that combines the financial data of parent and subsidiary companies.
Revalued Above Cost
When an asset's market value increases beyond its historical cost, leading to an adjustment in the book value.
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