Examlex
"Gifted child" programs can lead to ________ by implicitly labeling some students as "ungifted" and isolating them from an enriched educational environment.
Goodwill
An intangible asset representing the excess value paid over the net fair value of identifiable assets and liabilities during an acquisition.
Parent-Company Extension Method
An accounting technique used to consolidate the financial statements of a parent company and its subsidiaries, where the entire business is treated as an extension of the parent company.
Goodwill
A non-physical asset that is created when one company is bought by another for an amount exceeding the fair market value of the acquired company's net identifiable assets.
Non-Controlling Interest
The portion of equity ownership in a subsidiary not attributed to the parent company, often reflected in the consolidated financial statements.
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