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Acquisition Method
An accounting technique used during business combinations, where the acquirer records the assets acquired and liabilities assumed at their fair values at the acquisition date.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets.
Consolidated Balance Sheet
A financial statement that aggregates the assets, liabilities, and equity of a parent company and its subsidiaries into one document.
Acquisition Date
The specific date on which an acquisition, purchase, or investment transaction is completed or finalized.
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