Examlex
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Fair Value
An estimated market price in which an asset would be willingly bought and sold in a transaction between knowledgeable, willing parties.
Acquisition Method
A set of accounting procedures used for business combinations, where the acquiring entity accounts for the assets and liabilities of the acquired entity at their fair values.
Consideration Transferred
The total amount of assets given up or liabilities undertaken by a buyer to acquire control of a business or asset.
Book Value
The value of an asset as recorded on the balance sheet, calculated as the cost of the asset minus any depreciation, amortization, or impairment costs.
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