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What Type of JDBC Driver Is Known as a JDBC-ODBC

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What type of JDBC driver is known as a JDBC-ODBC bridge?

Explain the process of testing goodwill for impairment under FASB ASC and the simplified procedures available for private companies.
Recognize the adjustments required for consolidations, such as adjusting subsidiary's book values to fair values, and the consolidation entries related to these adjustments.
Understand the concept and accounting treatment of goodwill in a business combination.
Comprehend the consolidation process for intercompany transactions, including loans.

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