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The lowest level of measurement that has some sort of ranking is __________.
Pre-acquisition Entries
Journal entries made to account for the assets and liabilities of a company before it is acquired by another entity.
Bonus Share Dividend
A reward to shareholders in the form of additional shares instead of cash, based on the number of shares already held, often issued from a company's accumulated reserves.
Pre-acquisition Retained Earnings
The accumulated profits of a company before it was acquired by another entity, which are not included in the calculation of goodwill.
Consolidation Worksheet
A document used in preparing consolidated financial statements that combines the financial data of parent and subsidiary companies.
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