Examlex
_____ searches are those that appear because of their relevance to the search terms, not advertisements.
Goodwill
An intangible asset that arises when a company acquires another company for a price higher than the fair market value of its net tangible assets.
Impairment Test
An accounting procedure used to determine if an asset's carrying value exceeds its recoverable amount, indicating if the asset is impaired and the loss that needs to be recognized.
Junk Bond Market
A segment of the financial market that deals with high-risk, high-yield bonds issued by corporations with lower credit ratings.
International Mergers
The combination of companies from different countries into a single entity.
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