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Pre-acquisition Equity
The equity value of a company before it is acquired by another firm, used to assess the financial position prior to the acquisition.
Multiple Consolidation Method
A financial accounting approach used to combine the financial statements of multiple entities within a corporate group, considering complex ownership structures.
Multiple Consolidation Method
A technique in accounting that allows for the combination of financial statements from different entities within a group, through methods such as equity or proportional consolidation.
Revaluation Approach
A method of accounting that involves periodic updating of the carrying value of an asset or liability to its current market value.
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