Examlex
Match the person or term with the with the correct description.
-Ralph Waldo Emerson
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.
Poison Pill
A defensive strategy used by companies to avoid hostile takeovers by making the company less attractive to the potential acquirer.
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