Examlex
The most common attributes used to discredit a witness are:
Equity Method
An accounting technique used by companies to assess their investments in other companies, where the investment's carrying value is adjusted to reflect the investor's share of the investee's income or losses.
Cash Dividends
Payments made by a company out of its profits to its shareholders, usually in the form of cash.
Goodwill
An intangible asset that represents the excess of the purchase price over the fair market value of an acquired company's identifiable assets and liabilities.
Fair Value
The estimated market value of an asset or liability in an arm's length transaction between informed and willing parties.
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