Examlex
Relative to cost-plus pricing,target pricing first determines product characteristics and target price on the basis of customer preferences and expected competitor responses,and then a target cost.
Acquisition
The process by which one company takes over another and clearly establishes itself as the new owner.
Goodwill
An intangible asset that arises when a business is purchased for more than the fair value of its net identifiable assets, representing elements like reputation, customer loyalty, etc.
AASB 3
An accounting standard issued by the Australian Accounting Standards Board that deals with the accounting requirements for business combinations.
Business Combination
A transaction or other event in which an acquirer gains control of one or more businesses.
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