Examlex
Distinguish between external equity pay comparisons and internal equity pay comparisons.
Unamortized Acquisitional Fair Value Adjustments
The portion of the adjustments to the fair values of acquired assets and liabilities through an acquisition that has yet to be amortized over their useful life.
Unrealized Profit
Profit that has been generated on paper from investments but not yet realized through a sale or transaction.
Upstream Sales
Transactions involving the sale of goods or services from a subsidiary to a parent company, often seen in vertical integration scenarios.
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee but does not control it, usually between 20% and 50% ownership.
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