Examlex
The forward grouping of a patient showed no agglutination of patient cells with anti-A, anti-B, or anti-AB reagent antisera. The reverse grouping showed agglutination with A1 and B cells. What is this person's ABO group?
Goodwill Impairment
The financial recognition that the value of the goodwill acquired in a business combination has decreased, indicating that the carrying value of the goodwill is no longer supported by the future economic benefits it was expected to generate.
Reporting Unit
A component of an entity for which discrete financial information is available and is reviewed regularly by the operating segment's management.
Fair Value
The sum fetched from the sale of an asset or spent on the transition of a liability in a smooth transaction involving market participants at the time of assessment.
Foreign Currency Nonmonetary Assets
Assets that are not in cash and are not expected to be converted into cash in the near future, valued in a currency other than the entity's functional currency.
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