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In the preconventional level of moral development, the criteria for moral behavior
Consideration Transferred
The total amount of cash, assets, or other resources given up by an acquiring entity to obtain control of another business in a business combination.
Fair Value
The monetary amount anticipated for the disposal of an asset or the fee for shifting a liability in a coordinated marketplace interaction on the appraisal day.
Bargain Purchase
The acquisition of an asset or company at a price significantly below its fair market value.
AASB 3
The Australian Accounting Standards Board's standard on Business Combinations, which provides the guidelines for accounting for the acquisition of businesses.
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