Examlex
What is weight?
Impairment Of Goodwill
The write-down of the goodwill account when the carrying value on the balance sheet exceeds the fair market value, indicating that the asset is not as valuable as previously thought.
Retained Earnings
The portion of net income that is not distributed to shareholders as dividends but is kept by the company for reinvestment.
Brand Name
A unique design, sign, symbol, or words, or a combination of these, employed in creating an image that identifies a product and differentiates it from its competitors.
Parent-Company Extension Method
An accounting method used in consolidation that treats investments in subsidiaries as if they are direct extension of the parent company's operations, integrating their accounts directly.
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