Examlex
Describe the three diagnostic criteria for excessive thoughts, feelings, or behavior related to somatic symptoms that the DSM-5 identifies for a diagnosis of somatic symptom disorder.
Consolidation Worksheet
A consolidation worksheet is a tool used in the preparation of consolidated financial statements. It helps in the adjustment and elimination of intra-group transactions and balances among the parent and subsidiary companies.
Goodwill
An intangible asset that represents the excess of the purchase price over the fair market value of an acquired company's net assets, attributed to factors like reputation or customer loyalty.
Impairment
A decrease in the recoverable value of an asset below its carrying amount, leading to a write-down and charge against earnings.
Consolidating
The process of combining financial statements from multiple departments or subsidiaries within a company to create a single set of financial statements.
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