Examlex
Change Agents and Targets are elements of:
Negative Goodwill
A financial situation where the price paid for an acquisition is less than the fair market value of its net tangible assets.
Note Payable
A written promise to pay a certain amount of money, often with interest, by a specific date, recognized as a liability in the borrower's financial statements.
Consolidated Statement
A financial statement that aggregates the financial position and results of operations of a parent company and its subsidiaries as a single entity.
Push-down Accounting
An accounting method used in situations of acquisitions, where the financial statements of the acquired company are restated to reflect the acquirer's basis of assets and liabilities.
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