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For Acquisition Accounting, Why Are Assets and Liabilities of the Subsidiary

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For acquisition accounting, why are assets and liabilities of the subsidiary consolidated at fair value?

Recognize the importance of providing realistic job previews to candidates.
Understand the comprehensive steps involved in recruitment and selection processes.
Understand the purpose and function of performance appraisals and their role in organizational effectiveness.
Recognize the importance of orientation, socialization, and ongoing development in enhancing employee performance and organizational culture.

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