Examlex
Financial managers evaluating decision alternatives or potential actions must consider
Unrealized Gains
Increases in the value of an investment that have not been realized through a sale and thus are not reflected in the entity's income.
Goodwill
An intangible asset representing the excess value of a business beyond its physical assets and liabilities, often arising from brand reputation, customer relationships, or intellectual property.
Net Assets
The total assets of a company after deducting its total liabilities, representing the owners' equity in the company.
Common Shares
Equities representing ownership interests in a company, entitling holders to a share in the company's profits and voting rights in certain decisions.
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