Examlex
The forebrain consists of the cerebrum and the diencephalon.
Consolidated Balance Sheet
A balance sheet that combines the assets, liabilities, and equity of a parent company with those of its subsidiaries, removing intercompany transactions.
Share Issue
The process by which a company distributes new shares to shareholders, either through a public offering or a private placement.
Acquisition Differential
The difference between the purchase price of an acquired company and the fair value of its identifiable net assets.
Acquisition Differential Amortization
The process of systematically reducing the value of the excess amount paid over the fair value of net assets acquired in a business combination.
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