Examlex
The need for treatment is a sufficient cause for involuntary commitment.
Goodwill Impairment
A reduction in the book value of goodwill, which occurs when the carrying amount of goodwill exceeds its fair value, indicating that the asset is not as valuable as previously thought.
Reporting Units
Segments or components of a business for which discrete financial information is available and reviewed by the operating segment's management.
Equity Method
An accounting technique used by a company to record its investment in another company, where the investment's value is adjusted in accordance with the investee's performance.
Partial Equity Method
An accounting method used for investments, where the investor recognizes its share of the investee's earnings, but adjustments are less comprehensive than under the full equity method.
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