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Consolidated Retained Earnings
The accumulated net income of a company after dividends are paid, combined from all its divisions or subsidiaries.
Equity Method
An accounting technique used to reflect the investment in another company, typically applied when the investor has significant influence over the investee but does not fully control it.
Acquisition Differential
The excess of the cost of an acquired company over the fair value of its identifiable net assets at the time of acquisition.
Impairment Loss
The reduction in the recoverable value of an asset below its carrying amount, necessitating an adjustment on the financial statements.
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