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A collection that is synchronized
Consideration Transferred
The total payment made by an acquirer to obtain control of an acquiree, which can include cash, assets, or other forms of payment.
Fair Value
A measurement of an asset's sale price, assuming a transaction between knowledgeable, willing parties in an arm's length transaction.
Directly Attributable Costs
Costs that can be directly linked to a specific asset, activity, or project, and thereby included in its cost base.
Assumes Liabilities
The process by which one party takes on the legal responsibility for the debts or obligations of another party.
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