Examlex
The di+,di− variables are referred to as
Acquisition
Taking over another corporation by buying out its equity or assets.
Fair Value
The approximate value for which an asset or liability might be exchanged in an equitable deal between consenting parties, excluding scenarios of compelled or liquidation sales.
Subsidiary Consolidated
A process where the financial statements of a subsidiary are integrated with those of its parent company for reporting purposes, treating the two entities as a single economic entity.
Acquisition Accounting
The method used in accounting for the purchase of one company by another, which involves consolidating the financial statements of both companies.
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