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When you read the word "pop" on a list, you think of it as something that might happen to a balloon. Later when someone asks you what word on the list refers to a kind of drink, you do not think of the word "pop." Why not?
Fair Value Allocations
The process of assigning fair value to the individual assets and liabilities acquired during a business combination.
Investment
The act of allocating resources, usually money, with the expectation of generating an income or profit over time.
Acquisition Method
An accounting process used during the consolidation of financial statements that involves combining the buying and selling entities' assets and liabilities.
Consolidated Financial Statements
Financial documents that combine the accounting records of a parent company and its subsidiaries, presenting the financial position as if they were a single entity.
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