Examlex
What is a technique to gain personal information for the purpose of identity theft, usually by means of fraudulent emails that look as though they came from legitimate businesses?
Goodwill
The intangible asset that arises when a company acquires another business for more than the fair value of its net assets.
Impairment
The permanent reduction in the value of a company's asset, typically when the asset's market value drops below its recorded book value.
Dividends
Earnings distributed by a company to its shareholders, usually in the form of cash or additional shares.
Consolidated Retained Earnings
The total accumulated profits of a parent company and its subsidiaries after dividends are paid, as shown in consolidated financial statements.
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