Examlex
Match the terms with their definitions.
-Agnosia
Goodwill
An intangible asset representing the excess of the purchase price over the fair market value of an acquired company's identifiable net assets, reflecting the value of its brand, customer relationships, and other non-physical assets.
Fair Value
The amount one would expect to obtain from selling an asset or the cost to transfer a liability in a smooth transaction among market players as of the valuation date.
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